2020-12-31-accounts - Irish Community Care Manchester

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				Year	Year
				Ended	Ended
				31.12.20	31.12.19
	Notes	Unrestricted	Restricted	Total	Total
INCOME:		Funds	Funds	Funds	Funds
		E	E	E	E
Donations and legacies	(2)	38,790	880	39,670	15,595
Charitable Activities	(3)	40	203,403	203,443	216,913
Other Trading Activities	(4)	7,000		7,000	8,564
investment Income		153		153	250
TOTAL INCOME		45,983	204,283	250,266	241,322
EXPENDITURE:
Cost ofRaising Funds	(5)	&216)	(1 196j	(1,414'i	(6.583)
Charitable Activities	(5)	(30,340!	(190.53 '	(220,871)	(201.321;
TOTAL EXPENDITURE		(30.556)	',19'i.729i	(222.285')	(207.904)
NET INCOME / (EXPENDITURE)		15,427	12,554	2?,981	33,418
Transfer between funds
NET MOVEMENT IN FUNDS		15,427	12,554	27,981	33,418
Balance Brought Forward		127,183	50,575	177,758	144,340
TOTAL FUNDS CARRIED FORWARD	(14)	142,610	63,129	205,739	177,758

BALANCE SH	EETAS AT31	DECEMBER 20	20
			2020		2019
	Notes
FIXEDASSETS
Tangible Fixed Assets	(9)		15,227		1,079
CURRENT ASSETS
Debtors	(10)	13,005		2,377
Cash at Bank and in Hand		339,455		312,873
		352,460		315,250
CREDITORS:
Amounts falling due
within one year		{144.059)		(115,882)
NET CURRENT ASSETS			208,401		199,568
TOTAL ASSETSLESSCURRENT LIABII ITIES			223,628		200,647
CREDITORS:
Amounts falling due after more	(13)		117,889)		(22.889)
than one year
NET ASSETS			205,739		177,758
THE FUNDS OFTHE CHARITY:
Restricted Income Funds	(14)		63,129		50,575
Unrestricted Income Funds	(14)		142,610		127,183
			205,739		177,758

RECONCIUATION OF NET M ACTIVITIES	OVE	ME	NT IN FUNDS	TO NET CASH FLOW	FROM OPERAT	ING
					2020f	2019 f
Net movement in funds					27,981	33,418
Add back depreciation					4,720	647
Less investment income Less profit on sale offixed assets					(153)	(250) (27,000)
Decrease/(increase) in debtors					(10,628)	17
Increase/(decrease) in creditors					23,377	(6,121)
Net cash used in operating	activities				45,297	711
Cash flows from investment activities:
Proceeds from sale offixed	assets					150,000
Purchase ofFixed Assets					(18,868)	(1,293)
investment Income					153	250
Net cash provided by investing		activities			(18,715)	148,957
increase/(decrease) in cash	and	cash equivalents		during the year	26,582	149,668
Cash and cash equivalents	brought		forward		312,873	163,205
Cash and cash equivalents	carried forward				339455	312,873

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31DECEIIBER2020
1.ACCOUNTING POLICIES
(a) Basis of preparation and assessment ofgoing concern
The accounts (financial statements) have been prepared under the historical cost convention			with
items recognised at cost or transaction value unless otherwise stated in the	relevant notes to		these
accounts. The financial statements have been prepared in accordance with	the Statement of
Recommended Practice: Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the LIK and	Republic of ireland
(FRS102)January 2019and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS102)and the Charities Act 2011.
The Charity constitutes a public benefit entity as defined by FRS102.
The main funding for the Charity comes from the Irish Government.
(b) Funds structure
Restricted funds are funds which are to be used in accordance with specific	restrictions	imposed		by
the donor or trust deed.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose					in
furtherance ofthe charitable objects. Unrestricted funds include designated	funds where the trustees,
at their discretion have created a fund fora specific purpose.
Further details ofeach fund are disclosed in note 14.
(c) Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the
income will be received and the amount ofincome receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing ofboth the amount and
settlement date. In the event that a donation is subject to conditions that require a level		ofperformance
before the charity is entitled to the funds, the income is deferred and not recognised until either those
conditions are fully met, orthe fulfilment ofthose conditions is wholly within	the control	ofthe
charity and it is probable that those conditions will be fulfilled in the reporting	period.
(d) Expenditure Recognition
Liabilities are recognised as expenditure as soon as there isa legal or constructive obligation
committing the charity to that expenditure, it is probable that settlement will	be required	and the
amount ofthe obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including	support costs and
governance costs are allocated or apportioned to the applicable expenditure	headings.	For more
information on this attribution refer to note (f) below.
(e)Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which itwas incurred.

INCOME FROM OTHER TRADING ACTIVITIES	INCOME FROM OTHER TRADING ACTIVITIES	INCOME FROM OTHER TRADING ACTIVITIES	INCOME FROM OTHER TRADING ACTIVITIES	Unrestricted	Unrestricted	Unrestricted	Restricted	Total	Total
				Funds			Funds	2020	2019
				E			f	F	E
Fundraising	Events -	Golf		4,000				4,000	5,500
Fundraising	Events -	Other							3,064
Frea CIC contribution		to website		3,000				3,000
				7,000				7,000	8,564
Income from	trading activities		in 2020 and 2019was	unrestricted.
EXPENDITURE				Activity			Care	Total	Total
				Groups			Services	2020	2019
Expenditure	on Raising Funds:			E			E	F.	F
Fundraising	Expenses			1,198			216	1,414	6,583
				1,198			216	1,414	6,583
Expenditure	on Chantable Activities:
Employment	Costs	(Note	7)				117,205	117,205	90,785
Recruitment	Costs						250	250	311
Staff Travel &Subsistence							814	814	3,044
Staff Training							545	545	1,716
DBSChecks							185	185
Subscriptions							32	32	75
Publicity							170	170	72
Volunteer &	Travel Expenses						437	437	2,937
Volunteer Recognition						33	74	107	433
Rent,Rates,Water, Heat &Light, Cleaning							4,003	4,003	2,411
Telephone Support 8		Internet					1,560	1,560	1,955
Activities, Social, Hospitality 8			Drop in		850		7,667	8,517	15,397
Welfare, Repatriation		&Funerals				108	309	417	1,092
Transport &	Travel								,2)9)
Sundry Expenses							119	119	385
Support Costs		(Note	6)				67,208	67,208	59,049
Governance	Costs	(Note	6)				19,302	19,302	21,878
					991		219,880	220,871	201,321
Restricted Funds				2,189			189,540	191,729	190,346
Unrestricted	Funds						30,556	30,556	17,558
				2,189			220,096	222,285	207,904

TANGIBLE FIXEDASS	ETS
		Computer	Office	Total
		Equ&pment	Refurbishment f
COST
At 1 January 2019 Additions		1,942 5,566	13,302	1,942 18,868
Disposals
At 31 December 2020		7,508	13,302	20,810
DEPRECIATION
At 1 January 2019		863		863
Charge for Year		2,503	2,217	4,720
Disposal
At 31 December 2020		3,366	2,217	5,583
NET BOOK VALUE
At 31 December 2020		4,142	11,085	15,227
At 31 December 2019		1,079		1,079
DEBTORS			2020	2019
			F
Other Debtors &Accrued	Income		9,305
Prepayments			3,700	2,377
			13,005	2,377
Restricted Funds			150
Unrestricted Funds			12,855	2,377
			13,005	2.377
CREDITORS: AMOUNTS FALLING DUE WITHIN		ONE YEAR	2020	2019
			E
Trade Creditors Deferred income	(Note 12)		2,173 121,348	2,919 92,826
Other Creditors Accruals			10,762 9,776	13,576 6,361
			144,059	115,682
Restricted			132,318	107,521
Unrestricted			11,741	8,161
DEFERRED INCOME			144,059	115,682
			2020	2019
			E
Deferred income comprises grants paid in advance.
Balance as at 1stJanuary Amount released to income earned from charitable Amount deferred in the year Balance as at 31st December		activities	92,826 (98,826) 121,348 121,348	93,298 (93,298) 92,826 92,826
CREDITORS."AMOUNTS	FALLING DUE AFTER MORE THAN ONE YEAR		2020	2019
Other Creditors			17,889	22,889

ANALYSIS OF CHARITABLE FUNDS	ANALYSIS OF CHARITABLE FUNDS	ANALYSIS OF CHARITABLE FUNDS	Balance				Balance
Analysis ofMovements in			1Jan 2020	Incoming	Transfers	Outgoing	31 Dec 2020
Restricted Funds:			E		f	R	E
Dept. ofForeign Affairs &Trade:
Emigrant Support Programme
Main Grant			21,664	138,153		('142.538)	17,279
Luncheon Club			423	5,230		(5.254!	399
Volunteer Coordinator ISSO				2,167		(2.167,'
Gaea Deas				4,050		,.2 g96!	1,554
National Lottery Community Fund -		Covid		10,500		(2,088)	8,412
National Lottery Community Fund				33,110		i25.267!	7,843
MDNIF				192		';192,'
Greater Manchester Mental Health				500			323
Awards for All			5,366	3,076		(46'1,)	3,831
Lloyds Foundation			430	2,500		(2,930)
Irish Youth Foundation -Emergency Fund iris Youth Foundation -Food Parcels			216 860			('(7) (10,'	199 850
Manchester Alliance for Community		Care	1,509			(5?j	1,472
Reducing Social Isolation
Welfare Grants 8 income			210				210
Restricted Donationsl Income - graves Ireland Fund ofGreat Britain -Groups Restricted Income - Irish World			3,046 4,557 2,802	1,200		(1,200'	3,046 4,557 2,802
Heritage Centre Group
Restricted Donation -St Mary's Group			200				200
Restricted Income - St Mary's Group				2,127		'2
Restricted Donation -St Kentigren's		Grp	68				68
Restricted Income -StKentigrens	Group		860	598		',598)	860
Restricted Donation - All Groups			2,300				2,300
Irish Youth Foundation			1,275				1,275
Restricted Donation - Levenshulme			4,789	880		(20)	5,649
			50,575	204,283		(191,729)	63,129
Analysis ofMovements in
Unrestricted Funds:
General			127,183	45,983	(25,174)	(30.556)	117,436
Designated Funds - office refurbishment					25,174		25,1?4
			127,183	45,983		(30,556)	142,610
Total Funds			177,758	250,266		(222.285)	205,739

The charity's financial instruments	analysed as follows	2020	2019
Financial assets that are debt instruments	measured atamortised cost:	E	f
Cash at bank and in hand Other debtors and accrued income		339,455 13,005	312,873 2,377
		352,460	315,250
Financial Liabilities atamortised cost:
Trade Creditors Other Creditors Deferred Income		2,173 38,427 121,348	2,919 42,826 92,826
		161,948	138,571