CHARITY REGISTRATION NO. 1169291 COMPANY REGISTRATION NO. 9877345
## IRISH COMMUNITY CARE MANCHESTER
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022
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## IRISH COMMUNITY CARE MANCHESTER
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|Page|Contents|
|1 - 6|Trustees Report|
|7 - 9|Report of the Independent Auditor|
|10|Statement of Financial Activities|
|11|Balance Sheet|
|12 -23|Notes to the Accounts|
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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2022
_Financial Statements Charity Number 1169291_
_Company Number 9877345_
_Principal Office & Registered Office 895 Stockport Road, Levenshulme Manchester, M19 3PG_
_Accountants Community Accountancy Service Ltd The Grange, Pilgrim Drive Beswick, Manchester M11 3TQ_
_Independent Auditors Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS_
_Bankers Metro Bank Plc One Southampton Row Bloomsbury London WC1B 5HA_
_Trustees The trustees serving during the year and since the year end were as follows: Mar�n Connolly Chair Barbara Aherne Treasurer Elaine Roche Geraldine Vesey Dr Noel Russell Secretary Mary Johanna O'Donoghue (resigned 4th January 2022) Dr Ann Marie O'Brien Po�er Michael David Gorman_
_Manager Mr Mar�n Moran_
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## Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2022
_The trustees present their report and the audited financial statements for the year ended 31 December 2022._
_Included within the trustees’ report is the directors’ report as required by company law. The financial statements comply with current statutory requirements, the memorandum and ar�cles of associa�on and the Statement of Recommended Prac�ce - Accoun�ng and Repor�ng by Chari�es: SORP applicable to chari�es preparing their accounts in accordance with FRS 102._
## _Structure, governance and management_
_Irish Community Care Manchester was incorporated on 18th November 2015 and registered as a Charity with the Charity Commission on 21st September 2016 and governed by its Ar�cles of Associa�on. The Charity has a Board of Trustees comprising up to 5 people elected by and from the members of the Charity at or prior to the AGM, and up to 5 people who are co-opted or invited by the Trustees for the skills or experience they will bring to running the Charity. At every AGM, one half of the Trustees shall re�re from office, based on those who have served longest, and will be eligible for re-elec�on. No one shall serve more than 6 consecu�ve years as a Trustee without taking a break of at least one year, except in excep�onal circumstances._
_The organisa�on is overseen by the Board of Trustees._
_The Board contract the services of an Interim CEO from Leeds Irish Health & Homes who provides strategic leadership and policy implementa�on on our behalf. This arrangement ended in December with the trustees appoin�ng a new full �me permanent CEO who is due to take up the role in early 2023._
_The day to day running of the charity is organised by a Manager. A recent grant from the Na�onal Lo�ery sees the appointment of a Team Leader who supervises frontline workers._
_Individual staff members are responsible for the day-to-day management of their individual projects. The organisa�on has a number of volunteers who support the provision of services and ac�vi�es._
## _Risk Management_
_The responsibility for risk management within ICCM rests ul�mately with the Board of Trustees and through delega�on of powers to the (Interim) CEO and Manager; risk is managed through assessment via Board mee�ngs. A risk register has been adopted by the Board of Trustees which is reviewed quarterly to mi�gate risks to the organisa�on._
_Key risks for the organisa�on pertain to Government social and economic policy in both Great Britain and Ireland. In addi�on, the a�ermath of the ongoing COVID-19 Pandemic, the con�nued impact of Brexit and the current cost of living crisis need to be taken into account for the future sustainability of ICCM. We have iden�fied the following as poten�al risks:_
- _The con�nuing impact of COVID-19 and Brexit on the availability of funding, the well-being of the community and access to services is difficult to assess at present._
- _Income streams for the organisa�on need to be diversified._
- _Census 2021 has identified a decrease in the first generation Irish population in Britain (_ 16% decrease nationally) and an 8.7% decrease in those identifying as Irish in the North West compared with the Census 2011 figures
- _Census analysis has also confirmed the continuing trend of an aging Irish community._
- _Census 2021 has iden�fied an increase in the Gypsy and Irish Traveller popula�on. Those iden�fying as Gypsy Irish traveller has increased_ 38.4% in the North West compared with the 2011 census figures which has the poten�al to significantly increase the demands on services.
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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2022
- _The reduc�on in the availability of Local Authority grants will affect current services or the poten�al development of services such as demen�a for our community._
- _The availability of funding from Ireland in the future remains uncertain._
- _The effects of pandemic affected unemployment, levels of debt and welfare reform will put major stress on our advice services due to the bureaucracy involved and the age demographic of our community_
## _Objects and Ac�vi�es_
_The objects of the Charity are to promote the benefit of the inhabitants of Manchester and its surrounding areas, and in par�cular but not exclusively persons of Irish descent, regardless of sex, poli�cal, religious or other opinions, by associa�ng with local authori�es, voluntary organisa�ons and inhabitants to----_
_(a) provide facili�es in the interests of social welfare for recrea�on and other leisure �me occupa�ons with the object of improving the condi�ons of life of the inhabitants._
_(b) preserve and protect good health by the provision and dissemina�on of health care advice and informa�on;_
_(c) relieve elderly people who are in financial need, by providing items, services and facili�es to relieve the needs of such persons._
_The trustees review the aims, objec�ves and ac�vi�es of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the repor�ng period. The trustees report the success of each key ac�vity 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, objec�ves and ac�vi�es 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 objec�ves and in planning its future ac�vi�es. In par�cular, the trustees consider how planned ac�vi�es will contribute to the aims and objec�ves that have been set._
_A review of Achievements and Performance: How our charity delivered public benefit_
- _Advice services to people in rela�on to their welfare benefits applica�ons including appeals so that they are able to apply for the benefits they are en�tled to_
- _Suppor�ng the vulnerably housed and those facing evic�on to have suitable accommoda�on and to prevent homelessness_
- _Reduce social isola�on for older people through our weekly social lunch groups at three loca�ons across Manchester_
- _Support with applica�ons for Irish pensions, passports and other personal documents for example birth cer�ficates. This enables people to maintain and strengthen their links between Ireland and their Irish heritage_
- _Provide access to respec�ul and dignified burials for people with no next of kin. Where there is no documenta�on available we can also help with tracing rela�ves_
- _Suppor�ng new emigrants to Manchester_
- _The allotment project provides support to service users to improve their health and well being_
- _Our Advocacy and Support service provides intensive support to people with complex needs on a longer term support programme_
- _Our new Cultural Events Coordinator appointed in October has begun planning for a range of events to celebrate Irish Culture and heritage_
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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2022
- _The charity is commi�ed to the con�nuous professional development of all staff in order for them to meet the support needs of clients and remain up to date with best prac�se, na�onal guidelines and legisla�on We pride ourselves on delivering excellent frontline community services suppor�ng the most vulnerable and marginalised within our society, in par�cular, the elderly. This is delivered by our experienced staff_ ~~_un_~~ _supported by a wealth of passionate, skilled and experienced volunteers._
_Our services respond effec�vely, both collec�vely and individually, to meet the diverse and evolving needs of Irish emigrants, disadvantaged and those who are vulnerable. In addi�on we con�nue to provide a range of opportuni�es for people to connect and celebrate Irish culture and heritage. This is evident within our weekly lunch groups that celebrates a vibrant sense of community and Irish iden�ty. Our beneficiaries tell us how they personally benefit from our services, for example, being able to come together to see friends and peers, feel less isolated and have the confidence to access a service to support them with difficult and very personal issues. We also work with the range of statutory and voluntary sector agencies to ensure that people’s needs are addressed and met holis�cally. We pride ourselves on our professional, respec�ul and person centred approach. We con�nually consult with the people who use our services to understand their needs, the challenges they experience and for us to review our systems so that we can support them the best way we can._
_Services provided by ICCM throughout 2022 are summarised as follows:_
_463 People accessed our advice and informa�on service 393 outcomes were achieved for the people supported by the advocacy and support team 60 Drop in sessions where held in Bolton and North Manchester 135 passport applica�ons were made on behalf of individuals 67 housing condi�ons were improved 3,522 volunteers hours given by our volunteers 266 people a�ended social lunch groups 240 external professionals a�ended our cultural awareness sessions_
_In addi�on, 102 service users and family members reported that they felt culturally supported by the advocacy and support team. We worked with over 25 partner agencies to deliver for the community throughout the year, and there is 100% (reported) confidence in service provision from our partner agencies._
_Funding awarded in the year ended 31st December 2022_
_Details of funding are given in notes 2, 3 and 4 of the accounts. The main funders con�nue to be the Irish government and the Na�onal Lo�ery._
## _Future Funding Plans_
_Throughout 2023 ICCM will be con�nuing in its efforts to raise income from grant funding opportuni�es, community fundraising events and charitable dona�ons. The appointment of a new CEO will provide addi�onal capacity to the staff team and trustees in se�ng the strategic direc�on of the charity allowing for the development of a new strategic plan to take the charity forward incorpora�ng a full funding strategy which considers, increased marke�ng, presence and recogni�on for our work strengthening reputa�on and dona�on income and increased delivery in line with funding applica�ons to grant making trusts and founda�ons. ICCM is also an ac�ve member of Fréa. A partnership between Irish Community Care (Liverpool), Irish Community Care Manchester and Leeds Irish Health and Homes with the aim of increasing income, increasing partnership, co-produc�on and joint working; and cost reduc�on._
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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2022
## _Financial Review_
_The Statement of Financial Activities is set out on Page 10 of the financial statements. It shows a deficit in income in the year to 31st December 2022 of £42,490 (2021: deficit £29,492) This is primarily due to planned increased spending on activity and staffing._
_The Balance Sheet is set out on page 11 of the financial statements. It shows a net asset position as at 31[st] December 2022 of £171,417 (2021: £177,436)._
## _Reserves Policy Statement_
_The Charity trustees aim to retain sufficient in reserves to protect current projects against possible reduc�on in funding from external partners. Details of restricted funds are set out in Note 14. The unrestricted funds are used by the Charity to fund future ac�vi�es and to cover gaps in funding._
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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2022
## _Responsibili�es of Trustees_
_In preparing these financial statements, the trustees are required to:_
- _select suitable accoun�ng policies and then apply them consistently;_
- _observe the methods and principles in the Chari�es SORP;_
- _make judgements and es�mates that are reasonable and prudent;_
- _state whether applicable accoun�ng standards 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 appropriate to presume that the charity will con�nue in business._
_The trustees are responsible for keeping proper accoun�ng records which disclose with reasonable accuracy, at any �me, the financial posi�on of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006._
_The trustees are also responsible for safeguarding the assets of the charity and hence, for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es._
_In so far as the trustees are aware:_
_Signed by order of the Trustees_
_Approved by the Board of Trustees on:_ 25 / 10 / 2023
_Signed on their Behalf by: Mr Mar�n Connolly_
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## Independent auditor’s report to the members of Irish Community Care Manchester
## Opinion
We have audited the financial statements of Irish Community Care Manchester (the ‘charitable company’) for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
## In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at [ _date_ ] and of its incoming resources and application of resources for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
- have been prepared in accordance with the requirements of the Companies Act 2006.
## Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
## Other information
The other information comprises the information included in the trustees report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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## Independent auditor’s report to the members of Irish Community Care Manchester
## Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
• the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
• the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.
## Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the require ~~s~~ us to report to you if, in our opinion:
- adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
• the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.
## Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement, the trustees (who are also directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
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## Independent auditor’s report to the members of Irish Community Care Manchester
Based on our understanding of the charity and environment in which it operates, we identified the principal risks of non-compliance with laws and regulations related to pension legislation, tax legislation, employment legislation, health and safety legislation, and other legislation specific to the industry in which the charity operates, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the reporting requirements under the Charities SORP and FRS102, and the Charities Act 2011.
We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principle risks were related to the pressure on management to achieve particular results. Audit procedures performed by the engagement team included:
- Review of correspondence with the regulators and with advisors;
- Discussions with management including consideration of known or suspected instances of non-compliance;
- Evaluating management’s controls designed to prevent and detect irregularities;
- Identifying and testing journal entries; and
- Challenging assumptions and judgments made by management.
There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## Use of the audit report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and, the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Patrick Morrello (Senior Statutory Auditor) For and on behalf of Third Sector Accountancy Limited, Statutory Auditor Holyoake House Hanover Street Manchester M60 0AS
25 / 10 / 2023
Date
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## Irish Community Care Manchester Statement of Financial Activities For the year ended 31 December 2022 (Including income and expenditure account)
**----- Start of picture text -----**
As re-stated
31 December 2022 31 December 2021
Notes Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
£ £ £ £ £ £
INCOME:
Donations and legacies 2 7,448 - 7,448 14,710 75 14,785
Charitable Activities 3 528 350,334 350,862 6,210 273,778 279,988
Other Trading Activities 4 6,073 - 6,073 6,700 - 6,700
TOTAL INCOME 14,049 350,334 364,383 27,620 273,853 301,473
EXPENDITURE:
Cost of Raising Funds 5 (3,621) - (3,621) (338) (25) (363)
Charitable Activities 5 (75,450) (327,802) (403,252) (52,091) (278,511) (330,602)
TOTAL EXPENDITURE (79,071) (327,802) (406,873) (52,429) (278,536) (330,965)
NET INCOME / (EXPENDITURE) (65,022) 22,532 (42,490) (24,809) (4,683) (29,492)
Transfer between funds 14 (45) 45 - - - -
NET MOVEMENT IN FUNDS (65,067) 22,577 (42,490) (24,809) (4,683) (29,492)
Balance Brought Forward 117,801 96,106 213,907 142,610 100,789 243,399
TOTAL FUNDS CARRIED FORWARD 14 52,734 118,683 171,417 117,801 96,106 213,907
**----- End of picture text -----**
The notes on pages 12 to 23 form part of these accounts.
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## Irish Community Care Manchester Balance sheet as at 31 December 2022
|Notes
FIXED ASSETS
Tangible Fixed Assets
9
CURRENT ASSETS
Debtors
10
Cash at Bank and in Hand
CREDITORS:
Amounts falling due
within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS:
13
NET ASSETS
THE FUNDS OF THE CHARITY:
Restricted Income Funds
14
Unrestricted Income Funds
14
Amounts falling due after|12,026
283,067
295,093
(141,249)|2022
2021
£
£
25,462
30,942
7,256
335,687
342,943
(147,089)
153,844
195,854
179,306
226,796
(7,889)
(12,889)
171,417
213,907
101,277
96,106
70,140
117,801
171,417
213,907
As re-stated|
|---|---|---|
The notes on pages 12 to 23 form part of these accounts.
Approved by the trustees on and signed on their behalf by:
) Chair M. Connolly ) Treasurer B Aherne
The notes on pages 12 to 23 form part of these accounts.
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## Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2022
## 1 ACCOUNTING POLICIES
## (a) Basis of preparation and assessment of going concern
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) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
The charity 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.
The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.
## (b) Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed.
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.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion have created a fund for a specific purpose.
## (c) Income recognition
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.
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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2022
## (d) Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the 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 it was incurred.
## (f) Allocation of support and governance costs
Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned based on staff time and facilities used in each activity. The allocation of support and governance costs is analysed in note 6.
## (g) Charitable Activities
Costs of charitable activities include governance costs and an apportionment of support costs as shown in Note 5.
## (h) Tangible fixed assets and depreciation
Fixed assets are stated at cost, less accumulated depreciation. Additions of a single item or a group of similar assets exceeding £500, are capitalised at cost (or valuation for donated assets).
Depreciation is provided to write off the cost less the estimated residual value of tangible fixed assets over their estimated useful lives as follows:-
Office Refurbishment over 6 years Computer Equipment 33.33% on cost
## (i) Pensions
The charity currently administers contributions to a pension scheme on behalf of individuals. The charity offers access to a defined contribution pension scheme. Contributions are charged to the income and expenditure account when incurred. The charity has no liability beyond making its contributions and paying across the deductions for the employee's contributions.
## (j) Debtors
Trade and other debtors are recognised at settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2022
## (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) Legal form
The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.
## 2 DONATIONS AND LEGACIES
|Donations|U
n
r
e
s
t
r
i
c
t
e
d
R
e
s
t
r
i
c
t
e
d
T
o
t
a
l
Unrestricted Restricted
Total
F
u
n
d
s
F
u
n
d
s
2
0
2
2
Funds
Funds
2021
£
£
£
£
£
£
7,448
-
7,448
14,710
75
14,785
7,448
-
7,448
14,710
75
14,785|
|---|---|
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## Irish Community Care Manchester
Notes to the accounts for the year ended 31 December 2022
## 3 INCOME FROM CHARITABLE ACTIVITIES
**----- Start of picture text -----**
Unrestricted Restricted
Funds Funds Total
£ £ £
Current year
Department of Foreign Affairs & Trade Emigrant
-
Support Programme 185,618 185,618
-
National Lottery Community Fund 132,441 132,441
Awards for All - 10,000 10,000
Ireland Fund of Great Britain - 7,000 7,000
Group Activities 528 15,275 15,803
528 350,334 350,862
Comparative year - as re-stated
-
Department of Foreign Affairs & Trade Emigrant 144,691 144,691
-
National Lottery Community Fund 127,891 127,891
Crisis Grants - 900 900
-
Manchester City Council - Covid 6,163 6,163
Group Activities - 296 296
Other Income 47 - 47
6,210 273,778 279,988
4 INCOME FROM OTHER TRADING ACTIVITIES
2022 2021
£ £
Fundraising Events - Golf 5,500 6,000
Other activities 573 200
Fréa CIC contribution to website - 500
6,073 6,700
**----- End of picture text -----**
Income from other trading activities in 2022 and 2021 was unrestricted.
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## Irish Community Care Manchester
Notes to the accounts for the year ended 31 December 2022
**----- Start of picture text -----**
5 EXPENDITURE Activity Care Total Total
Groups Services 2022 2021
£ £ £ £
Expenditure on Raising Funds:
Fundraising Expenses 3,168 453 3,621 130
Consultancy - - - 233
3,168 453 3,621 363
Expenditure on Charitable Activities:
-
Employment Costs (Note 7) 213,702 213,702 190,185
Recruitment Costs - 1,452 1,452 -
Staff Travel & Subsistence - 3,498 3,498 2,278
-
Staff Training 3,610 3,610 1,908
DBS Checks - 328 328 454
Other Staff Costs & Subscriptions - 1,212 1,212 949
Publicity - 2,107 2,107 285
Website - Fréa 3,750 3,750 -
Volunteer & Travel Expenses 50 1,658 1,708 256
Volunteer Recognition 200 - 200 50
-
Rent,Rates,Water, Heat & Light,Cleaning 9,307 9,307 9,616
-
Telephone Support & Internet 4,158 4,158 2,694
Activities, Social, Hospitality & Drop In 8,095 21,259 29,354 9,285
-
Welfare, Repatriation & Funerals 2,443 2,443 1,088
Support Costs (Note 6) 12,129 73,966 86,095 76,247
Governance Costs (Note 6) - 40,328 40,328 35,307
20,474 382,778 403,252 330,602
Restricted Funds 23,642 314,568 338,210 278,036
Unrestricted Funds - 68,663 68,663 52,929
23,642 383,231 406,873 330,965
**----- End of picture text -----**
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Irish Community Care Manchester
Notes to the accounts for the year ended 31 December 2022
## 6 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS
**----- Start of picture text -----**
General Gover- Total Total
Support nance 2022 2021
£ £ £ £
Employment Costs (Note 7) 37,494 1,875 39,369 31,183
-
Rent,Rates,Water,Room Hire, Heat & Light etc 9,307 9,307 11,015
-
Security, Repairs & Maintenance 1,615 1,615 4,912
Insurance 2,772 - 2,772 2,389
-
Computer Maintenance & Software 3,336 3,336 2,664
-
Telephone Support & Internet 4,157 4,157 2,695
Lease & Rental of Equipment - - - 620
-
Minor Equipment 2,707 2,707 2,199
Postage 350 - 350 337
-
Printing & Stationery 1,370 1,370 1,239
Refreshments 281 - 281 85
Miscellaneous 574 - 574 850
-
Depreciation 8,424 10,109 9,559
-
Payroll Costs 1,116 1,116 1,029
Legal & Professional Fees 4 6,437 6,441 7,207
-
Consultancy 26,464 26,464 22,166
Bank Charges 561 - 561 406
AGM, Trustee Deelopment & Training - 792 792 225
Audit Fees - 3,560 3,560 3,300
Accountancy, Accountancy Support & Book-keeping 12,027 1,200 13,227 7,474
86,095 40,328 128,108 111,554
7 STAFF NUMBERS AND COSTS
2022 2021
Staff Costs: £ £
Wages and Salaries 231,089 203,427
Social Security Costs 16,953 13,672
Pension Costs 5,029 4,269
253,071 221,368
The charity had 13 employees during the year, full and part time.
The average number of employees,full time equivalent, analysed by function was:
Care Services 7 5
Management and Administration 2 2
9 7
**----- End of picture text -----**
No employee earned £60,000 per annum or more.
Along with the trustees the key management personnel were the manager and consultant (seconded). The total employment benefits, including employer national insurance and pension contributions of the key management personnel were £49,903, (2021 £46,389). Consultant fees and expenses - Leeds Irish Health & Homes £23,964. No employee has benefits in excess of £60,000 per annum.
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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2022
## 8 TRUSTEES' REMUNERATION AND EXPENSES
Except as disclosed below no remuneration directly or indirectly out of the funds of the charity was paid or payable, during the period, to any trustee or to any persons known to be connected with any of them.
Travel Expenses were reimbursed to one trustee of £95.
At 31st December 2022 £49 was owed to B. Aherne in respect of items purchased for the charity.
There were no donations from related parties.
## Fréa CIC
The charity paid £3,750 for a website and joint activities to Fréa CIC.
The manager and acting chief executive (seconded) of the charity are trustees of Fréa CIO, which is a joint undertaking between Irish Community Care Manchester, Leeds Irish Health and Homes and Irish Community Care Ltd.
## Leeds Irish Health & Homes Limited
The acting chief executive of the charity is also chief executive of Leeds Irish Health & Homes Limited. The latter invoices the charity for the acting CEO's services to the charity. The amount due from Irish Community Care Manchester to Leeds Irish Health & Homes Limited was £23,964 (2021 £22,166). The amount owing to Leeds Irish Health & Homes Limited at the year end was £5,783.90.
## 9 TANGIBLE FIXED ASSETS
**----- Start of picture text -----**
Office
Computer Refurbishme
Equipment nt
£ £ Total
COST
At 1 January 2021 7,508 38,576 46,084
Additions 2,944 - 2,944
- - -
Disposals
At 31 December 2022 10,452 38,576 49,028
DEPRECIATION
At 1 January 2021 5,653 9,489 15,142
Charge for Year 2,837 5,587 8,424
- - -
Disposal
At 31 December 2022 8,490 15,076 23,566
NET BOOK VALUE
At 31 December 2022 1,962 23,500 25,462
At 31 December 2021 1,855 29,087 30,942
10 DEBTORS 2022 2021
£ £
Other Debtors 7,309 3,802
Prepayments 4,717 3,454
12,026 7,256
**----- End of picture text -----**
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## Irish Community Care Manchester
Notes to the accounts for the year ended 31 December 2022
**----- Start of picture text -----**
11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR As re-stated
2022 2021
£ £
Trade Creditors 6,413 11,281
Deferred Income (Note 12) 105,187 92,616
Other Taxes & Social Security Costs 5,214 27
Other Creditors 10,983 29,739
Accruals 13,452 13,426
141,249 147,089
12 DEFERRED INCOME As re-stated
2022 2021
£ £
Balance as at 1st January 92,616 83,688
Further grants received 198,189 153,619
Amount released to income earned from charitable activities (185,618) (144,691)
Balance as at 31st December 105,187 92,616
**----- End of picture text -----**
Deferred income relates to grants received from the Irish government's Department of Foreign Affairs & Trade Emigrant Support Programme. These grants state that they are strictly per month, and therefore the ongoing month by month spend is a performance condition. The grants are for the year ended 30 June, so in any year, 50% of the grants are deferred, after adjusting for any repayments due in relation to earlier underspends.
## 13 CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
**----- Start of picture text -----**
||||
|---|---|---|
|2022|2021|
|£|£|
|Other Creditors|7,889|12,889|
**----- End of picture text -----**
The creditors due after more than one year balance relates to Irish Government underspend from an earlier period; there is no interest due on the outstanding creditor.
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## Irish Community Care Manchester
## Notes to the accounts for the year ended 31 December 2022
## 14 ANALYSIS OF CHARITABLE FUNDS
**----- Start of picture text -----**
As re-stated
Balance Balance
1 Jan 31 Dec
2022 Incoming Outgoing Transfers 2022
£ £ £ £ £
Restricted funds:
Department of Foreign Affairs &
Trade Emigrant Support Programme:
Main Grant 13,950 146,439 (138,696) - 21,693
Luncheon Club - 20,116 (19,405) - 711
Cultural Coordinator - 12,500 (5,610) - 6,890
Joint CEO - 6,563 (6,563) - -
National Lottery Community Fund 50,051 132,441 (137,692) - 44,800
Greater Manchester Mental Health 146 - (146) - -
Awards for All - Volunteers 3,582 - (324) - 3,258
Awards for All - Community
Engagement - 10,000 (1,098) - 8,902
Irish Youth Foundation -Emergency
Fund 185 - - - 185
Irish Youth Foundation -Food Parcels 594 - (19) - 575
Manchester Alliance for Community
Care 1,372 - (930) - 442
Welfare Grants & income 56 - - - 56
Donations for graves 3,046 - (1,890) - 1,156
Ireland Fund of Great Britain 4,557 7,000 (8,115) - 3,442
Irish Youth Foundation 1,275 - (1,275) - -
Lottery Covid - capital 7,290 - (2,021) (5,269) -
Groups:
IWHC - North Manchester 2,802 6,567 (1,025) (5,542) 2,802
St Mary's Group 250 - (250) - -
St Mary's Group - 6,625 (1,427) (5,198) -
St Kentigern's Group 68 - - - 68
St Kentigern's Group 860 2,083 (731) (1,352) 860
All Groups 2,079 - (2) - 2,077
Levenshulme 3,943 - (583) - 3,360
96,106 350,334 (327,802) (17,361) 101,277
Unrestricted Funds:
General 104,231 14,049 (76,167) 4,527 46,640
Designated Funds - office
refurbishment 13,570 - (2,904) 12,834 23,500
117,801 14,049 (79,071) 17,361 70,140
Total Funds 213,907 364,383 (406,873) - 171,417
**----- End of picture text -----**
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## Irish Community Care Manchester
Notes to the accounts for the year ended 31 December 2022
## 14 ANALYSIS OF CHARITABLE FUNDS - continued
**----- Start of picture text -----**
Comparative period As re-stated
Balance Balance
1 Jan As re-stated 31 Dec
2021 Incoming Outgoing Transfers 2021
£ £ £ £ £
Restricted funds
Department of Foreign Affairs &
Trade Emigrant Support Programme:
Main Grant 17,279 137,814 (141,143) - 13,950
Luncheon Club 399 6,877 (7,276) - -
Caca Deas 1,554 - (1,554) - -
National Lottery Community Fund -
Covid 8,412 - (1,122) (7,290) -
National Lottery Community Fund 45,503 127,891 (123,343) - 50,051
Greater Manchester Mental Health 323 - (177) - 146
Awards for All 3,831 - (249) - 3,582
Irish Youth Foundation -Emergency
Fund 199 - (14) - 185
Irish Youth Foundation -Food Parcels 850 - (256) - 594
Manchester Alliance for Community
Care 1,472 - (100) - 1,372
Welfare Grants & income 210 900 (1,054) - 56
Donations for graves 3,046 - - - 3,046
Ireland Fund of Great Britain 4,557 - - - 4,557
Irish Youth Foundation 1,275 - - - 1,275
Lottery Covid - capital - - - 7,290 7,290
Groups:
IWHC - North Manchester 2,802 35 (35) - 2,802
St Mary's Group 200 50 - 250
St Mary's Group - 195 (195) - -
St Kentigern's Group 68 - - - 68
St Kentigern's Group 860 66 (66) - 860
All Groups 2,300 - (221) - 2,079
Levenshulme 5,649 25 (1,731) - 3,943
-
100,789 273,853 (278,536) 96,106
Unrestricted Funds
General 117,436 27,620 (48,279) 7,454 104,231
Designated Funds - Office
Refurbishment 25,174 (4,150) (7,454) 13,570
-
142,610 27,620 (52,429) 117,801
Total Funds 243,399 301,473 (330,965) - 213,907
**----- End of picture text -----**
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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2022
## 14 ANALYSIS OF CHARITABLE FUNDS - continued
## Details of funds:-
_Department of Foreign Affairs & Trade - Emigrant Support Programme_
Contribute to the salary of front line co-ordinators, workers and administrative support; a database project and luncheon clubs.
_National Lottery Community Fund_ Towards advocacy and support for the Irish traveller community _Irish Youth Foundation_ Donation towards food parcels and youth work _Awards for All_ Towards volunteer co-ordination and community engagement _Manchester Alliance for Community Care_
Towards allotment project reducing social isolation _Ireland Fund of Great Britain_ Towards increasing social inclusion projects _Donations for graves_ Paying towards funeral costs _Groups_
Funds donated towards specific local groups
Groups based at the Irish World Heritage Centre, St Mary's and St. Kentigern's contributed the following amounts towards the running costs of the charity.
**----- Start of picture text -----**
2022 2021
£ £
IWHC - North Manchester 5,542 35
St Mary's 5,198 195
St Kentigern's 1,352 66
12,092 296
15 ANALYSIS OF NET ASSETS BETWEEN FUNDS
**----- End of picture text -----**
|
e
a
r
Fixed Assets
ent Assets
> 1 year
t
i
v
e
y
e
a
r
Fixed Assets
ent Assets
> 1 year|U
n
r
e
s
t
r
i
c
t
e
d
R
e
s
t
r
i
c
t
e
d
F
u
n
d
s
F
u
n
d
s
T
o
t
a
l
£
£
£
25,462
-
25,462
44,678
109,166
153,844
-
(7,889)
(7,889)
70,140
101,277
171,417
13,750
17,192
30,942
104,051
55,332
159,383
-
(12,889)
(12,889)
117,801
59,635
177,436|
|---|---|
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## Irish Community Care Manchester
## Notes to the accounts for the year ended 31 December 2022
## 16 OPERATING LEASES
|Amounts due under operating leases:
Within one year
2-5 years|L
a
n
d
a
n
d
L
a
n
d
a
n
d
b
u
i
l
d
i
n
g
s
b
u
i
l
d
i
n
g
s
2
0
2
2
2
0
2
1
£
£
14,400
14,400
37,200
52,800
51,600
67,200|
|---|---|
## 17 Prior period adjustment
In previous years, grants received from the Natuional Lottery had been time apportioned to the accounting period. It is now established that there are no performance related conditions that would prevent recognition of the grant on receipt. The following adjustments have therefore been made to the prior period:
|eserves per signed accounts
eriod period adjustment
eserves as re-stated
Deficit per signed accounts
eriod period adjustment
Deficit as re-stated|2
0
2
1
2
0
2
0
£
£
177,436
205,439
36,471
37,660
213,907
243,099
28,303
1,189
29,492|
|---|---|
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