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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.||||||
##
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|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|
##
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##
|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|
##
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|The charity's financial
instruments|may be|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|
##