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2023-07-31-accounts

Charity Number: 1168823

The Tatton

Report and financial statements For the year ended 31 July 2023

The Tatton

Reference and administrative information

for the year ended 31 July 2023

Charity number 1168823

Registered office and operational address 172 Tatton Street, Ordsall, Salford, M5 3PS

Governing Document and Company Status

The Tatton is a Charity and has been entered onto the Register of Charities with the Registered Charity Number 1168823.

We also note that prior to becoming a charity The Tatton was known as Ordsall Café Project Ltd and registered as a company limited by guarantee number 4893603 and governed by its Memorandum and Articles of Association. The Liability in respect of the guarantee as set out in the memorandum is limited to £1.00 per member.

Trustees Trustees who served during the year and up to the date of this report were as follows:

Samantha Hickey Chair
Anthony Emojevbe Okparavero Vice Chair
Terence Martin Leahy Treasurer
Jonathan Dale
 Secretary
David Hickey Trustee
Elaine Sands Trustee
Una Leahy Trustee

No Trustees hold title to property

Key management

personnel

Bankers

Unity Trust Bank 4 Brindley Place, Birmingham, B1 2JB

Independent Jennifer Daniel FCCA DChA, Slade & Cooper Ltd Examiner Beehive Mill, Manchester, M4 6JG

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

The trustees present their report and the unaudited financial statements for the year ended 31 July 2023.

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 constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The Tatton is a Charitable Incorporated Organisation that provides a community hub based in Ordsall, Salford, Greater Manchester. The Tatton community centre was developed by the local community for the local community. Our Mission is to provide an accessible, friendly and safe resource and social centre to improve the quality of life for the community of Ordsall. Our vision is to build “A cohesive and attractive community for Ordsall, with The Tatton as its centre as a sustainable, attractive, safe and well-resourced place at the heart of the community.”

Our Aims

We achieve our aims through the following activities

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

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.

Annual Review

Funding

In March 2022 we received the incredible news that we had been successful in our application to the National Lottery Reaching Communities Fund securing £174,907 over three years. Over this accounting year the trustees and our staff and volunteers have been worker harder than ever to ensure that our plans continue to meet the needs of our community. This funding has enabled us to contribute towards delivering our priority of bringing people together and building stronger relationships in and across our community.

We have continued to work with Salford CVS to look into different funding which allowed us to carry out some of the activities suggested by our community during consultations. This included securing grants from the Defibrillator Fund, Grow Well Fund and Wellbeing Grant.

Meals on Wheels

Initially started to ensure the elderly and vulnerable amongst our community received nutritious meals and doorstep contact during the pandemic when they were restricted to their homes. Our Meals and Wheels delivery service continues to be popular within our community. We have noticed an increase in people wanting to order from our meals on wheels menu but eat their meal inside the café instead of at home. We are absolutely thrilled that some people now feel it’s time to venture out, we have already noticed an increase in their confidence. Our Community Food Workers select the menu choices from talking to customers to see what type of meals that would like to see. Our volunteer administrator then designs a menu and a small group of volunteers deliver the menu each week. Each day any meals ordered are hand delivered hot and fresh.

We continue to build a strong customer base of elderly/vulnerable Ordsall residents who we deliver hot meals to daily through our Meals on Wheels scheme. Some of the customers who we delivered meals to during the pandemic are now confident enough to come to the café and enjoy lunch and chatting to other people. We encourage our customers to come and enjoy the warmth in the café rather than sitting at home in the cold as many of them are worried to put their heating on. We also offer a winter warmer deal of homemade soup and a crusty roll for £1.00

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

Incubation Hub

The Tatton continues to pride ourselves in helping small local businesses develop and provides rooms to hire on a long-term basis. We are proud to be currently supporting three long term lettings. These are a local hair dresser a mosaic artist and a personal trainer. We have received two enquiries from other businesses to be kept on the waiting list for when a room becomes available.

Allotment Group

We have successfully acquired the community allotment plot and have been running sessions that started in September 2022. We employed MUD (Manchester Urban Diggers) for advice and guidance and to prepare us for growing. After a short break we restarted in January 2023 and began by promoting the project to recruit volunteers that would manage the project. We successfully applied for funding to purchase additional equipment. We currently have 5-6 regular people that volunteer and are involved in this project. Produce grown on the allotment has been used in our kitchen and we are looking forward to more seasonal produce being used in the coming months. The feedback from volunteers has been positive

“I really enjoy working on the allotment is has improved my health and my mental health. I have never been in to gardening or growing but I feel I have learnt a lot” Jay Volunteer.

Christmas Activities

We were absolutely delighted to welcome back our elderly and vulnerable customers to enjoy a Christmas Lunch and festive activities in the café this year. This was very much welcomed after the last few years of living in fear and under restrictions. We did however make special deliveries to those who were still unable to leave their home due to mobility issues.

In September we were lucky enough to start a Men’s Group which ran each Monday in Partnership with Talk About It Mate. This group offered creative approaches to mental health and championing peer support in our everyday lives. The first round of sessions was due to come to an end in December and we thought it would be a nice way to celebrate the group so we also invited them along for a Christmas Lunch

This year we wanted to focus on getting together and celebrating friendships and achievements. The Tatton wanted to introduce our Community Development Worker, Nosheela and our new Community Food Worker, Sarah to the community and we thought our Christmas Lunch events would be a perfect opportunity to do this.

We decided to offer a Christmas lunch, small gift and card again as this had worked well over previous years. Our invitations and menu choices were delivered and we were soon receiving calls of acceptance. All the staff and volunteers were really excited to hold the Christmas Lunches again in the café, it’s a lovely atmosphere and you can instantly see the joy it brings to people. The Christmas tree was put up and the café was decorated ready to welcome our guests.

Our Christmas lunches took place over four dates in December (6th, 8th, 13th and 15th). As well as delivering our free meals to the elderly and vulnerable we again also offered the meal to the café customers at a reduced cost of £7 for two courses and £10 for three courses. The meals were very popular. For Starters we offered prawn cocktail or homemade leek and potato soup. We then offered turkey, gammon and a vegetarian option, served with roast potatoes, pigs in blankets, Yorkshire pudding, carrots and swede, parsnips, sprouts, broccoli, stuffing and gravy. Like last year we offered a Vegan option and discussed with our customers the idea of us hosting some vegan/vegetarian tasting sessions in the New Year. Back by popular demand our desserts were strawberry trifle or Christmas pudding and custard.

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

We delivered 79 Christmas lunches over the four days. They were thoroughly enjoyed by all.

In the week in-between Christmas and New Year our volunteers created 10 food parcels and delivered them to elderly residents and families within the area. The parcels consisted of some fridge produce, tinned products and fresh fruit and veg. This was welcomed to those recipients who received a parcel. We would like to look into extending this next year to include more parcels and maybe offering parcel throughout January too.

We are incredibly happy with our achievements over the Christmas period. This would not be possible without the generous grant that you provided to us. Without the grant we would not be able to provide the meal or festive activities for free. We fear when money is extremely tight like this year, people would simply go without and not join in if we had to charge them. We discussed with our customers the activities we put on over Christmas and how it made them feel. They were all extremely grateful as they thoroughly enjoyed the events and wanted us to pass on their thanks for your generous donation. We would like to re-iterate that although it may just seem like a Christmas lunch and gift to some people or a food parcel. To the people that we invited to take part, it is a lot more than this. It is seeing a familiar face and listening ear at time when they are most lonely. It is feeling that somebody cares about you. It is taking part in something joyful over Christmas. It is the difference between having the produce to make a meal for your family that week, or going without.

The Bread and Butter Thing

The Bread and Butter Thing (TBBT) is a charity that makes life more affordable for people on a low income. Their mission is to create a fair solution for people in poverty and their long-term aim is to address the premiums that people in poverty pay for food, loans, energy and other everyday essentials simply because of their personal circumstances. The Tatton helps to facilitate this scheme to ensure that as many members of our community can benefit as possible. TBBT helps to add support and strength to the fantastic work we already do to improve the general wellbeing and confidence of our community.

Talk About it Mate & Women in Mission CIC

We had a men’s support group running in partnership with Talk About It Mate this was initially a 15 week peer support group attended by 13 men registered on the group. The 15 week programme ended in January 2023 but a smaller support/social group for men continues to run every week with 6-7 regular attenders.

We supported the Women in Mission CIC with their coffee morning for women and women from Congo and African by offering a free space for their coffee morning. The group held an open evening in the café which was supported by our Tatton CDO and volunteer. This event was attended by 30 people.

– Starling Ordsall Memory Cafe

We have facilitated the Starling Ordsall Memory Café running 4 café days for people to share their stories of Ordsall past and present. This project attracted people from outside the area with an average of 16 people attending each event. The final showcase event is invite only for 30 people at the beginning of August 23.

Sustainability

As an organisation we have been learning about becoming more sustainable and reusing, recycling and creating less food waste. Both food workers have been creating vegetarian and vegan options and we have been offering these as taster in the cafe. Feedback from customers has been mostly good with people trying the taster options and then ordering as a meal.

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

Community Fun Day

Our Community Fun Day was a huge success and thoroughly enjoyed by all. We really showcased The Tatton and our community spirit. We celebrated the work we do in the community, our lottery funding and our plans for the future! Although not a fundraising event we raised over £1500 which was absolutely brilliant. Our event was attended by St Clements Church, Salford Health Improvement Teams, Talk about it Mate, Salford CVS, The Ceremonial Mayor of Salford. A huge thank you to everyone that came and supported the event and or donated prizes or their time and volunteered.

1.19. The report should explain the activities, projects or services identified in the accompanying accounts. As far as practicable, numerical information provided in the report about the resources spent on particular activities should be consistent with the analysis provided in the accounts.

Achievements and performance

The charity's main activities and who it tries to help are described below. All its charitable activities focus on the relief of poverty, creating opportunities and strengthening our community and are undertaken to further The Tatton charitable purposes for the public benefit.

The Tatton was set up initially as Ordsall Community Café to create a safe space for local people to meet and exchange stories over a cup of tea. We are the only organisation that is non-denominational and open to all in our area. Our main customers tend to be families and the elderly and vulnerable.

The heart of our community centre is our café. For 19 years our community café has provided meals for the people of Ordsall. We aim to:

Our café continues to offer meals at reduced cost. We also have produce that customers can buy at subsidised prices. We also offer free food and food parcels for those struggling.

Volunteers

The Tatton requires the help of Volunteers. Our volunteers come in all shapes and sizes. Our oldest volunteer is over 80 and our youngest volunteer is 8 years old. Many of our volunteers gain the

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

necessary skills to move on to paid employment. We offer all our volunteers full training and support throughout their time with us.

Why do people volunteer at The Tatton?

What volunteering opportunities do we have?

Our volunteers have advised that they love being a part of Team Café and that they now feel like they have accomplished something. Our staff and volunteers have worked together to meet the needs of the community, reaching an end goal by working as a team. This has created lasting friendships.

We were lucky to recruit 6 new volunteers to help at our Community Fun Day. They all loved it and want to volunteer at future community events.

Involving local people

We have involved people in a number of ways. Initially the Community Development Worker carried out a consultation. There was an initial consultation day for people to attend and the consultation questions remained in the café for people to add to for a few more days. We also consulted with user of the Bread and Butter Thing and visited St Clements to discuss with their Friday user group. Everyone that took part in the consultation was entered into a free prize draw for a voucher. 53 people took part in the consultation.

We encourage our staff and volunteers to engage with our users and customers to help us understand their needs. We have used this feedback and the feedback from the consultation to inform us in planning activities and services which are beneficial to the local community.

We keep people informed of our activities through social media and a notice board in the café window. We also do leaflet drop and promote out activities and services through other local venues and groups.

The difference we are making

The Tatton has seen an increase in footfall as we are offering more services and activities in response to the needs of local people. Ordsall is a diverse area and we are seeing people from different communities coming in to the café. We are more proactive in working with and developing partnership working. We have worked in collaboration with other local groups and organisations to support the delivery of projects or local initiatives.

Evaluation and case studies from the men’s group activities include 100% found the sessions to be useful and 64% felt an overall reduction in loneliness.

Evaluation and case studies from the Tea and Tech course include 100% of participant felt more confident using technology and their device.

There is a real buzz in our community at the moment as people can see the difference our work is making. People feel listened too and are happy to make suggestions and come up with ideas as they

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

know we will do our very best to tackle these issues whilst involving them giving them a sense of achievement.

What we have learned

Planning is essential to delivering projects and services and developing ideas into projects can take a considerable amount of time particularly if you must apply for funding to run projects. To better utilising the skills and experiences of local people in developing our projects.

We are now experiencing an upturn in people contacting us with issue affecting them including access to food or other services. We need to have a process in place to support people with this as in the current economic crisis we are likely to see an increase in the support local people need to access.

Beneficiaries of our services

Visitors to The Tatton

Visitors to The Tatton
MONTH TOTAL
AUGUST 742
SEPTEMBER 748
OCTOBER 795
NOVEMBER 653
DECEMBER 923
JANUARY 561
FEBRUARY 689
MARCH 736
APRIL 771
MAY 702
JUNE 750
JULY 934
TOTAL FOR THE YEAR 9004

Thanks & Acknowledgements

The Trustees would like to take this opportunity to thank the following organisations for their support during the year. Our work would not be possible without them.

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

Financial review

This year has resulted in a surplus of £16,561, leaving £76,774 total funds at the end of the year. We are continuing to review our financial position.

Investment Policy

We do not currently have an investment policy.

Reserves policy

We currently have £12,275.02 in this account. The Trustees have agreed that this money will be kept in the reserve account until it is needed. The Trustees are currently reviewing our Reserves Policy.

Plans for the future

Activities

Following the success of our Community Funday the Trustees plan to hold another event in the Summer of 2024 to continue to promote the work that we do and celebrate our community.

Fundraising

Our Trustees have been working with Salford CVS to complete our successful application to The National Lottery Community Fund to fund our project over a three year period. The funding mainly covers the staff salaries (our biggest expense). We plan to use this three year period to generate as much income as possible to ensure we have reserves once the funding has finished should we not be successful in further funding applications. Our new Community Development Worker will continue to work alongside the trustees to complete applications for community activities, building improvements and future salaries.

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

We recognise the need to look more closely and monitor all our regular outgoings and intend to contact our main suppliers to review tariffs and charges to ensure The Tatton is receiving the most cost efficient packages, in particular, our utilities.

Continued Aspirations

Structure, governance and management

Recruitment and Appointment of Trustees

The Management Committee consisting of members of our community, serve alongside the Charity Trustees.

The Tatton may be ordinary resolution at an AGM or extraordinary general meeting appoint any person willing to Act as a Trustee of the Charity subject to the Charity Commission regulations. We invite members of the local community to serve on our Management Committee panel, but generally ask for members of the Management Committee to serve for a period of 1 year before becoming a Trustee.

Risk Management

The Tatton has a number of policies in place including:-

Organisational Structure

Board of Trustees

The Trustees are responsible for fundraising, financial viability and staffing of The Tatton. The Board meet monthly to review the organisations work and services and to agree strategic goals for the charity. The Board also reviews its own operation, effectiveness and governance on an annual basis. Meetings of the Management Committee take place monthly.

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

The trustees are keen to expand the board and will be looking to recruit some additional trustees who are motivated by community development and ideally possess specialist skills or experience to undertake specific roles and responsibilities.

Staff

We have recruited 2 new members of staff; a part time Community Food Worker who was in post mid October 2022 and a Community Development worker in post by the end of November 2022. The additional staff have made a significant impact on the way we deliver and shape our services and projects.

The Community Development Worker has made an impact on what we do and how we work towards delivering our priorities. Having a single point of contact for our residents, user groups, other local groups and organisation has enabled us to be more proactive and has enabled us to respond to specific needs for example; supporting individuals or referring them for further support or supporting grass roots groups to use the centre. It has also enabled us to develop good working partnership. For example, as members of the Digital Provider Network or Project Heatwave and working with other organisations such as Starling to deliver a local history project.

The organisation is a charitable incorporated organisation, registered as a charity on 18[th] August 2016 in England and Wales.

The charity is constituted under a constitution. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 10 to the accounts.

Related parties and relationships with other organisations

The Trustees would like to declare the following related parties:-

The Trustees would like to declare the following relations with other organisation:-

The Tatton has a strong relationship with The New Barracks Tenant Management Co-operative. We often work with them during community events. We have also supplied buffets to them and they have in the past provided us with substantial funding.

This has been disclosed and approved by the Trustees and The Charity Commission.

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

Remuneration policy for key management personnel

The trustees consider the position of Community Development Worker to be Key Management Personnel.

We have no company vehicles and journeys made for business purposes are paid in expenses to cover petrol costs. These payments are made to Samantha Hickey in the sum of £360.00.

Risk management

The Trustees have given consideration to financial risks exposed to The Tatton and are satisfied that such risks have been evaluated and regularly reviewed and monitored.

As with other charities, we are facing uncertainties which come a cost of living crisis. Food prices and utility costs are significantly increased not only for us but our customers too. This could have a negative impact on our income from food sales and fundraising. This could lead to the closure of the charity due to loss of income and funding. We have worked hard to build in contingency plans for the most likely risks and, so far, have been able to deal with situations which have arisen.

We are in a much stronger financial position than in previous years, having secured funding from The National Lottery Community Fund. We have ambitions and would initiate a number of activities and fundraising events.

The long term viability of The Tatton is an ongoing risk and we are fully aware of our statutory obligations in this event.

Funds held as custodian trustee on behalf of others

The Tatton does not hold funds as Custodian Trustees on behalf of others.

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The Tatton

Trustees’ annual report

for the year ended 31 July 2023

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:

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 __/ _/ _ and signed on their behalf by

Samantha Hickey

Trustee

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Independent examiner’s report

to the members of

The Tatton

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] July 2023 which are set out on pages 15 to 28.

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

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.

Jennifer Daniel FCCA DChA

Slade & Cooper Limited, Chartered Certified Accountants Beehive Mill, Jersey Street Manchester, M4 6JG

Date _____

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The Tatton

Statement of Financial Activities

for the year ended 31 July 2023

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
197
Charitable activities:
4
59,237
5
27,451
Total income
86,885
Expenditure on:
Raising funds
6
7,966
Charitable activities:
7
44,341
Total expenditure
52,307
8
34,578
Transfer between funds
-
Net movement in funds for the year
34,578
Reconciliation of funds
Total funds brought forward
39,257
Total funds carried forward
73,835
Other trading activities
Net income/(expenditure) for the
year		 Restricted
funds
£
-
5,439
-
5,439
-
23,456
23,456
(18,017)
-
(18,017)
20,956
2,939		 Total funds
2023
£
197
64,676
27,451
92,324
7,966
67,797
75,763
16,561
-
16,561
60,213
76,774		 Total funds
2022
£
1,074
39,492
26,915
67,481
7,673
39,981
47,654
19,827
-
19,827
40,386
60,213

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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The Tatton

Balance Sheet

as at 31 July 2023

Note
£
£
Fixed assets
Tangible assets
13
6,176
Total fixed assets
6,176
Current assets
Debtors
14
1,240
Cash at bank and in hand
81,503
Total current assets
82,743
Liabilities
Creditors: amounts falling
due in less than one year
15
(12,145)
Net current assets
70,598
Net assets
76,774
Funds of the charity:
Restricted income funds
2,939
Unrestricted income funds
17
73,835
Total charity funds
76,774
2023		 £
£
7,033
7,033
2,620
59,558
62,178
(8,998)
53,180
60,213
20,956
39,257
60,213
2022		 £
£
7,033
7,033
2,620
59,558
62,178
(8,998)
53,180
60,213
20,956
39,257
60,213
2022
7,033
53,180
60,213
20,956
39,257
60,213

The notes on pages 17 to 27 form part of these accounts.

Approved by the trustees on / /2024 and signed on their behalf by:

Samantha Hickey (Chair)

Anthony Okparavero (Vice Chair)

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The Tatton

Notes to the accounts for the year ended 31 July 2023

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 charity has applied the exemption available to small charities in the Charities SORP (FRS 102) and does not include a Statement of Cash Flows in these Financial Statements.

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.

The Tatton 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 charity's ability to continue as a going concern.

No Key judgments which the trustees have made 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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The Tatton

Notes to the accounts for the year ended 31 July 2023 (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.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

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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The Tatton

Notes to the accounts for the year ended 31 July 2023 (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:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

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:

Kitchen Equipment

10%

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.

19

The Tatton

Notes to the accounts for the year ended 31 July 2023 (continued)

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.

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 9. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within expenditure on charitable activities.

2 Legal status of the charity

The charity is a charitable incorporated organisation, registered as a charity in England & Wales.

3 Income from donations and legacies

Current reporting period
Donations
Total
Previous reporting period
Donations
Total		 Unrestricted
£
197
197
Unrestricted
£
150
150		 Restricted
£
-
-
Restricted
£
924
924		 Total 2023
£
197
197
Total 2022
£
1,074
1,074

20

The Tatton

Notes to the accounts for the year ended 31 July 2023 (continued)

4 Income from charitable activities

5

Current reporting period
Booths Charity
Forever Manchester
National Lottery Community Fund
Salford CVS
Defibrillator Fund
Grow Well Fund
Wellbeing Grant
Total
Previous reporting period
Booths Charity
Forever Manchester
National Lottery Community Fund
Salford City Council
Total
Income from other trading activities
Sale of donated goods
Cafe income
Fundraising income
Room hire income
Other income		 Unrestricted
£
250
685
58,302
-
59,237
Unrestricted
£
250
685
29,151
4,167
34,253
2023
£
590
19,857
1,813
4,940
251
27,451		 Restricted
£
-
-
-
2,500
1,939
1,000
5,439
Restricted
£
5,239
-
-
-
5,239
2022
£
565
20,576
-
5,085
689
26,915		 Total 2023
£
250
685
58,302
2,500
1,939
1,000
64,676
Total 2022
£
5,489
685
29,151
4,167
39,492

All income from other trading activities is unrestricted.

21

The Tatton

Notes to the accounts for the year ended 31 July 2023 (continued)

6 Cost of raising funds

Cost of raising funds
Café expenses
Fundraising events		 2023
£
6,221
1,745
7,966		 2022
£
7,171
502
7,673

All expenditure on cost of raising funds is unrestricted.

7 Analysis of expenditure on charitable activities

Current reporting period
Staff costs
Administration
Community activities
Depreciation
Premises
Previous reporting period
Staff costs
Administration
Depreciation
Premises
Restricted expenditure
Unrestricted expenditure
Governance costs
(Accountancy Fee)
Governance costs
(Accountancy fee)		 Total 2023
£
43,235
9,867
2,531
857
9,018
2,289
67,797
Total 2022
£
22,412
3,851
858
10,922
1,938
39,981
2023
£
23,456
44,341
67,797		 2022
£
924
39,057
39,981

22

The Tatton

Notes to the accounts for the year ended 31 July 2023 (continued)

8 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2023 2022
£ £
Depreciation 857 858
Independent examiner's remuneration - payroll fees 542 315
Independent examiner's fees 1,365 1,300

9 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Pension costs		 2023
£
38,554
-
1,156
39,710		 2022
£
22,074
-
338
22,412

No employees has employee benefits in excess of £60,000 (2022: nil).

The average number of staff employed during the period was 4 (2022: 3).

The key management personnel of the charity comprise the trustees. The total employee benefits of the key management personnel of the charity were £nil (2022: £nil).

10 Trustee remuneration and expenses, and related party transactions

Lorraine Smyth is the mother of Samantha Hickey, married to David Hickey received a salary of £1,530 during the year (2022: £1,297). Samantha Hickey received £360 for use of her personal vehicle for shopping for the cafe during the year (2022: £445).

Mo members of the management committee received travel and subsistence expenses during the year (2022:£nil).

Aggregate donations with conditions from related parties were £nil (2022: £nil).

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 (2022: nil).

23

The Tatton

Notes to the accounts for the year ended 31 July 2023 (continued)

11 Government grants

The government grants recognised in the accounts were as follows:

Salford City Council 2023
£
-
-		 2022
£
4,167
4,167

There were no unfulfilled conditions and contingencies attaching to the above grant.

12 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.

13 Fixed assets: tangible assets

Cost
Additions
Disposals
Depreciation
Charge for the year
Disposals
Net book value
At 31 July 2023
At 1 August 2022
At 1 August 2022
At 31 July 2023
At 31 July 2023
At 31 July 2022		 Kitchen
equipment
£
8,577
-
-
8,577
1,544
857
-
2,401
6,176
7,033		 £
8,577
-
-
Total
8,577
1,544
857
-
2,401
6,176
7,033

24

The Tatton

Notes to the accounts for the year ended 31 July 2023 (continued)

14 Debtors

2023
£
Trade debtors
1,240
Other debtors
-
Prepayments and accrued income
-
1,240
Creditors: amounts falling due within one year
2023
£
Short term compensated absences (holiday pay)
-
Other creditors and accruals
5,783
Taxation and social security costs
1,563
Capital Grant Reserve
4,799
12,145		 2022
£
2,184
360
76
2,620
2022
£
1,785
1,729
-
5,484
8,998

15 Creditors: amounts falling due within one year

16 Analysis of movements in restricted funds

Booths Charity
Salford CVS
Defibrillator Fund
Grow Well Fund
Wellbeing Grant
Total
Booths Charity
Total
Previous reporting
period
Current reporting
period		 Balance at
1 August
2022
£
20,956
-
-
-
20,956
Balance at
1 August
2021
£
15,717
15,717
 Income
£
-
2,500
1,939
1,000
5,439
Income
£
5,239
6,163		 Expenditure
£
(20,956)
(2,500)
-
(23,456)
Expenditure
£
-
(924)		 Transfers
£
-
-
-
-
Transfers
£
-
-		 Balance at
31 July
2023
£
-
-
1,939
1,000
2,939
Balance at
31 July
2022
£
20,956
20,956

25

The Tatton

Notes to the accounts for the year ended 31 July 2023 (continued)

16 Analysis of movements in restricted funds (continued)

Name of

unrestricted fund Description, nature and purposes of the fund

Booths Charity The money received from Booths Charities was for salaries. Defibrillator Fund To purchase Defib, storage cabinet and training Grow Well Fund Towards allotment project. Wellbeing Grant Towards cost of providing bingo sessions for free.

17 Analysis of movement in unrestricted funds

Current reporting
period
General fund
Name of
unrestricted fund
General fund
Previous reporting
period		 Balance
at 1
August
2022
£
39,257
39,257
Balance
at 1
August
2021
£
24,669
24,669
Description,
 Income
Expenditure
Transfers
£
£
£
86,885
(52,307)
-
86,885
(52,307)
-
Income
Expenditure
Transfers
£
£
£
61,318
(46,730)
-
61,318
(46,730)
-
nature and purposes of the fund		 As at 31
July 2023
£
73,835
73,835
As at 31
July 2022
£
39,257
39,257

General fund The free reserves after allowing for all designated funds

26

The Tatton

Notes to the accounts for the year ended 31 July 2023 (continued)

18 Analysis of net assets between funds

Current Reporting Period
General
fund
£
Tangible fixed assets
6,176
Other net current assets/(liabilities)
67,659
Total
73,835
Previous Reporting Period
General
fund
£
Tangible fixed assets
7,033
Fixed asset investments
-
Other net current assets/(liabilities)
32,224
Creditors of more than one year
-
Total
39,257		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-		 Restricted
funds
£
-
2,939
2,939
Restricted
funds
£
-
20,956
20,956		 Total
£
6,176
70,598
76,774
Total
£
7,033
-
53,180
-
60,213

27