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← Irish Community Care Manchester

2023-12-31-accounts

CHARITY REGISTRATION NO. 1169291 COMPANY REGISTRATION NO. 9877345

IRISH COMMUNITY CARE MANCHESTER

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2023

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IRISH COMMUNITY CARE MANCHESTER

INDEX
Page Contents
1 - 7 Trustees Report
8 - 11 Report of the Independent Auditor
12 Statement of Financial Activities
13 Balance Sheet
14 - 25 Notes to the Accounts

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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2023

Reference and administra�on details

Charity Number 1169291 Company Number 9877345 Principal Ofce & Registered Ofce 895 Stockport Road, Levenshulme Manchester, M19 3PG

Accountants Community Accountancy Service Ltd The Grange, Pilgrim Drive Beswick, Manchester M11 3TQ 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 (resigned 4[th] July 2024) Geraldine Vesey Dr Noel Russell (Secretary) Dr Ann Marie O'Brien Po�er Michael David Gorman (Vice-Chair) Brendan Hegarty (appointed 6[th] February 2024)

Key management personnel CEO Patrick Morrison Service Manager Mar�n Moran

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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2023

December 2023.

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 appointed a full �me CEO (started March 2023) which replaced the previous arrangement of an Interim CEO from Leeds Irish Health & Homes.

The day to day running of the charity is organised by the CEO who is also responsible for strategic leadership and policy implementa�on on behalf of the board.

The CEO is supported by the Service Manager, Advocacy and Advice Manager and Community Engagement Manager who supervises frontline workers and direct delivery to service users. Individual staff members are responsible for the day-to-day management of their individual projects.

In addi�on, the charity has over 40 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 CEO and Service Manager; risk is managed through assessment via Board mee�ngs.

Key risks for the organisa�on pertain to Government social and economic policy in both Great Britain and Ireland. We have iden�fied the following as poten�al risks:

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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2023

mul�ple and complex needs. This has increased the demands on the charity and capacity to deliver for the community remains challenging.

Objects and Ac�vi�es

Manchester, 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.

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.

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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2023

A review of Achievements and Performance: How our charity delivered public beneft:

evolving needs of Irish emigrants, disadvantaged people 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 celebrate 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

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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2023

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.

advisory role, as a leading voice for the Irish and Irish Traveller communi�es. This has con�nued to develop through Cultural Awareness training being delivered to front line professionals of statutory and Local Authority groups; an invita�on to be expert advisor (Traveller Culture) on a recent homicide review; and par�cipa�on on a number of panels and task forces within the GMCA. All of which demonstrates a growing reputa�on for providing culturally specific exper�se in the region.

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 2023 are summarised as follows:

428 advocacy and support cased produced 602 posi�ve outcomes for service users. The was a 24% increase in Advocacy and support cases. 66% of beneficiaries reported improved mental health. 64% of people felt more culturally connected. 239 Irish passport applica�ons were supported. 584 Advice and informa�on cases were processed. 324 people a�ended cultural and community ac�vi�es including weekly elders’ lunch clubs.

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 2023

Irish Government Emigrant Support program £220,322 Na�onal Lo�ery Reaching Communi�es Fund £105,629 Na�onal Lo�ery Cost of Living Grant £26,629 Manchester City Council Cost of Living Grant £5,000 The Ireland Funds of Great Britain £2,750

Other Dona�ons from the Community, including the Irish Associa�on Golfers £15,683

Future Funding Plans

opportuni�es, community fundraising events and charitable dona�ons. The senior staff team con�nue to iden�fy new funding opportuni�es in grants and have undertaken some ini�al work to get the charity contract ready for being able to tender when LA contracts come up. Significant partnerships have also been established focusing on St Patrick’s day events to provide income genera�ng poten�al.

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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2023

charity to 2030 and will be enacted through yearly opera�onal planning, including 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.

Con�nuing investment in Fréa, the partnership between ICC, LIH&H and ICCM has provided wider opportuni�es for working and joint projects. The fundraising element of this has also begun to generate funds in support of the charity.

The Fréa partnership has allowed the development of the Renewing Roots program to support former residents of Mother and baby & county homes. The project is in receipt of addi�onal funding through the Irish Government.

Reserves Policy Statement

possible reduc�on in funding from external partners. Currently 3 months expenditure is approximately £125k; our free reserves were £12,514 as at 31 December 2023. The trustees aim to bring free reserves up to the required level by increasing dona�ons and unrestricted grants.

Details of restricted and unrestricted 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.

Responsibili�es of Trustees

which give a true and fair view of the state of affairs of the charitable group and of the incoming resources and applica�on of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accoun�ng records that disclose with reasonable accuracy at any �me the financial posi�on of the charitable group and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.

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Irish Community Care Manchester Trustees’ annual report for the year ended 31 December 2023

In so far as the trustees are aware:

informa�on included on the charitable company's website. Legisla�on in the United Kingdom governing the prepara�on and dissemina�on of financial statements may differ from legisla�on in other jurisdic�ons.

22 / 10 / 2024 Approved by the Board of Trustees on:

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 2023 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:

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.

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Independent auditor’s report to the members of Irish Community Care Manchester

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.

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 requir ~~es~~ us to report to you if, in our opinion:

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.

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Independent auditor’s report to the members of Irish Community Care Manchester

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.

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:

There are inherent limitations in the audit procedures described above and the further removed noncompliance 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.

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Independent auditor’s report to the members of Irish Community Care Manchester

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 28 / 10 / 2024

Date

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Irish Community Care Manchester

Statement of Financial Activities For the year ended 31 December 2023 (Including income and expenditure account)

Notes
INCOME:
Donations and legacies
2
Charitable Activities
3
Other Trading Activities
4
TOTAL INCOME
EXPENDITURE:
Cost of Raising Funds
5
Charitable Activities
5
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE)
Transfer between funds
14
NET MOVEMENT IN FUNDS
Balance Brought Forward
TOTAL FUNDS CARRIED FORWARD
14		 Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
14,498
1,195
15,693
7,448
-
7,448
25,666
340,698
366,364
528
350,334
350,862
56,634
271
56,905
6,073
-
6,073
96,798
342,164
438,962
14,049
350,334
364,383
(17,557)
-
(17,557)
(3,621)
-
(3,621)
(105,981)
(374,804)
(480,785)
(75,450)
(327,802)
(403,252)
(123,538)
(374,804)
(498,342)
(79,071)
(327,802)
(406,873)
(26,740)
(32,640)
(59,380)
(65,022)
22,532
(42,490)
7,886
(7,886)
-
17,361
(17,361)
-
(18,854)
(40,526)
(59,380)
(47,661)
5,171
(42,490)
70,140
101,277
171,417
117,801
96,106
213,907
51,286
60,751
112,037
70,140
101,277
171,417
31 December 2023
31 December 2022

The notes on pages 14 to 25 form part of these accounts.

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Irish Community Care Manchester Statement of Financial Activities For the year ended 31 December 2023 (Including income and expenditure account)

Notes
INCOME:
Donations and legacies
2
Charitable Activities
3
Other Trading Activities
4
TOTAL INCOME
EXPENDITURE:
Cost of Raising Funds
5
Charitable Activities
5
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE)
Transfer between funds
14
NET MOVEMENT IN FUNDS
Balance Brought Forward
TOTAL FUNDS CARRIED FORWARD
14		 Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
Funds
Funds
Funds
Funds
Funds
Funds
£
£
£
£
£
£
14,498
1,195
15,693
7,448
-
7,448
25,666
340,698
366,364
528
350,334
350,862
56,634
271
56,905
6,073
-
6,073
96,798
342,164
438,962
14,049
350,334
364,383
(17,557)
-
(17,557)
(3,621)
-
(3,621)
(105,981)
(374,804)
(480,785)
(75,450)
(327,802)
(403,252)
(123,538)
(374,804)
(498,342)
(79,071)
(327,802)
(406,873)
(26,740)
(32,640)
(59,380)
(65,022)
22,532
(42,490)
7,886
(7,886)
-
17,361
(17,361)
-
(18,854)
(40,526)
(59,380)
(47,661)
5,171
(42,490)
70,140
101,277
171,417
117,801
96,106
213,907
51,286
60,751
112,037
70,140
101,277
171,417
31 December 2023
31 December 2022

The notes on pages 14 to 25 form part of these accounts.

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Irish Community Care Manchester Balance sheet as at 31 December 2023

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		 46,524
231,630
278,154
(185,115)		 2023
£
21,887
12,026
283,067
295,093
(141,249)
93,039
114,926
(2,889)
112,037
60,751
51,286
112,037		 2022
£
25,462
153,844
179,306
(7,889)
171,417
101,277
70,140
171,417

The notes on pages 14 to 25 form part of these accounts.

22 / 10 / 2024 Approved by the trustees on and signed on their behalf by:

) Chair M. Connolly ) Treasurer B Aherne

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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2023

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 2023

(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.

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

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 2023

(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
Donations - Golf		 Unrestricted
Restricted
Total
Unrestricted Restricted
Total
Funds
Funds
2023
Funds
Funds
2022
£
£
£
£
£
£
12,498
1,195
13,693
7,448
-
7,448
2,000
-
2,000
5,500
-
5,500
14,498
1,195
15,693
7,448
-
7,448

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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2023

3 INCOME FROM CHARITABLE ACTIVITIES

Current year
National Lottery Community Fund
MCC Cost of Living Grant
We Love Manchester
Ireland Fund of Great Britain
Group Activities
Participation Fees
Passports & Travel Assistance
Comparative year
National Lottery Community Fund
Awards for All
Ireland Fund of Great Britain
Group Activities
Department of Foreign Affairs - Emigrant Support
Programme
Department of Foreign Affairs & Trade Emigrant		 Unrestricted
Restricted
Funds
Funds
Total
£
£
£
-
223,369
223,369
-
105,629
105,629
-
5,000
5,000
-
3,950
3,950
-
2,750
2,750
23,702
-
23,702
1,170
-
1,170
794
-
794
25,666
340,698
366,364
-
185,618
185,618
-
132,441
132,441
-
10,000
10,000
-
7,000
7,000
528
15,275
15,803
528
350,334
350,862

4 INCOME FROM OTHER TRADING ACTIVITIES

Fundraising Events -
Other activities
Fréa CIC events
Cailini event
Book Sales
Training
Staff secondment		 2023
2022
£
£
1,320
573
13,150
-
241
-
323
-
750
-
41,121
-
56,905
573

Income from other trading activities in 2023 - £241 restricted £56,664 unrestricted (2022 all unrestricted.)

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Irish Community Care Manchester

Notes to the accounts for the year ended 31 December 2023

5
EXPENDITURE
Expenditure on Raising Funds:
Fundraising Expenses
Fundraising Expenses - Fréa
Consultancy
Expenditure on Charitable Activities:
Employment Costs
(Note 7)
Recruitment Costs
Staff Travel & Subsistence
Staff Training
DBS Checks
Staff Welfare
Other Staff Costs & Subscriptions
Publicity
Website
Volunteer & Travel Expenses
Volunteer Recognition
Rent,Rates,Water, Heat & Light,Cleaning
Telephone Support & Internet
Activities, Social, Hospitality & Drop In
Welfare, Repatriation & Funerals
Support Costs
(Note 6)
Governance Costs
(Note 6)
Restricted Funds
Unrestricted Funds		 Activity
Care
Total
Total
Groups
Services
2023
2022
£
£
£
£
3,121
1,111
4,232
3,621
-
11,250
11,250
-
-
2,075
2,075
-
3,121
14,436
17,557
3,621
-
301,563
301,563
213,702
-
2,297
2,297
1,452
-
4,241
4,241
3,498
-
9,218
9,218
3,610
-
200
200
328
-
1,000
1,000
-
-
3,340
3,340
1,212
-
551
551
2,107
-
786
786
3,750
50
3,058
3,108
1,708
455
-
455
200
-
10,507
10,507
9,307
-
4,749
4,749
4,158
9,703
27,071
36,774
29,354
-
3,060
3,060
2,443
1,516
87,787
89,303
86,095
1,000
8,633
9,633
40,328
12,724
468,061
480,785
403,252
15,845
358,959
374,804
327,802
-
123,538
123,538
79,071
15,845
482,497
498,342
406,873

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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2023

6 GOVERNANCE AND SUPPORT COSTS

6 GOVERNANCE AND SUPPORT COSTS
General Total Total
Support Governance 2023 2022
£ £ £ £
Employment Costs (Note 7) 38,001 1,875 39,876 39,369
Rent,Rates,Water,Room Hire, Heat & Light etc 10,356 - 10,356 9,307
Security, Repairs & Maintenance 4,467 - 4,467 1,615
Insurance 2,785 - 2,785 2,772
Computer Maintenance & Software 4,755 - 4,755 3,336
Telephone Support & Internet 4,749 - 4,749 4,157
Minor Equipment 3,092 - 3,092 2,707
Postage 474 - 474 350
Printing & Stationery 1,817 - 1,817 1,370
Subscriptions & Licenses 635 - 635 -
Refreshments 984 - 984 281
Miscellaneous 441 - 441 574
Depreciation 6,822 - 6,822 8,424
Payroll Costs 1,403 - 1,403 1,116
Legal & Professional Fees 4 1,941 1,945 6,441
Consultancy - - - 26,464
Bank Charges 590 - 590 561
Interest Charges 3 - 3 -
AGM, Trustee Development & Training - 297 297 792
Audit Fees - 3,900 3,900 3,560
Accountancy, Accountancy Support & Book-keeping 7,925 1,620 9,545 13,227
89,303 9,633 98,936 126,423
7 STAFF NUMBERS AND COSTS
Staff Costs:
Wages and Salaries
Social Security Costs
Pension Costs		 2023
£
310,087
24,050
7,302		 2022
£
231,089
16,953
5,029
341,439 253,071
The charity had 14 employees during the year, full and part time.
The average number of employees,full time equivalent, analysed by function was:
Care Services
8
Management and Administration
3		 7
2
11 9

Along with the trustees the key management personnel were the manager the seconded consultant, and the CEO from March 2023.

The total employment benefits, including employer national insurance and pension contributions of the key management personnel were £55,789, (2022 £49,903).

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 2023

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, to attend an event, were reimbursed to one trustee totalling £297.

At 31st December 2023 £49 was owed to B. Aherne in respect of items purchased for the charity.

Donations of £150 were received from related parties, with no restriction.

Fréa CIC

The charity paid £11,250 for joint activities to Fréa CIO and generated income from Fréa CIO of £13,150. As at 31 December 2023, Fréa CIO owed £7,000 to the charity, which was paid in Febriary 2024.

The chief executive of the charity is a trustee of Fréa CIO, which is a joint undertaking between Irish Community Care Manchester, Leeds Irish Health and Homes and Irish Community Care Ltd.

9 TANGIBLE FIXED ASSETS


COST
At 1 January 2023
Additions
Disposals
At 31 December 2023
DEPRECIATION
At 1 January 2023
Charge for Year
Disposal
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
10 DEBTORS
Other Debtors
Accrued Income
Prepayments		 Computer
Equipment
£
£
Total
10,452
38,576
49,028
3,249
-
3,249
-
-
-
13,701
38,576
52,277
8,490
15,076
23,566
2,064
4,760
6,824
-
-
-
10,554
19,836
30,390
3,147
18,740
21,887
1,962
23,500
25,462
2023
2022
£
£
5,337
7,309
37,001
-
4,186
4,717
46,524
12,026
Office
Refurbishme
nt

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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2023

11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

----- Start of picture text -----
||||| |---|---|---|---| |2023|2022| |£|£| |Trade Creditors|7,429|6,413| |Deferred Income|(Note 12)|154,525|105,187| |Other Taxes & Social Security Costs|7,067|5,214| |Other Creditors|7,046|10,983| |Accruals|9,048|13,452| |185,115|141,249| |12|DEFERRED INCOME| |2023|2022| |£|£| |Balance as at 1st January|105,187|92,516| |Amounts added in the current year|154,525|105,187| |Amount released to income from the previous year|(105,187)|(92,516)| |Balance as at 31st December|154,525|105,187|

----- End of picture text -----

Deferred income relates to grants received from the Irish government's Department of Foreign Affairs - 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 -----
|||| |---|---|---| |2023|2022| |£|£| |Other Creditors|2,889|7,889|

----- 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 2023

14 ANALYSIS OF CHARITABLE FUNDS

ANALYSIS OF CHARITABLE FUNDS
Balance Balance
1 Jan 31 Dec
2023 Incoming Outgoing Transfers 2023
£ £ £ £ £
Restricted funds:
Department of Foreign Affairs -
Emigrant Support Programme:
Advice, Outreach & Support 21,693 157,964 (148,681) (1,206) 29,770
Luncheon Club 711 22,500 (22,651) - 560
Cultural Coordinator 6,890 18,843 (26,939) 1,206 -
CEO - 24,062 (24,062) - -
National Lottery Community Fund 44,800 105,629 (128,973) (2,166) 19,290
Callini Group - 271 (239) - 32
Awards for All - Volunteers 3,258 - (96) - 3,162
Awards for All - Community
Engagement 8,902 - (7,325) - 1,577
Irish Youth Foundation -Emergency
Fund 185 - (180) - 5
Irish Youth Foundation -Food Parcels 575 - (16) - 559
Manchester Alliance for Community
Care 442 - (442) - -
Welfare Grants & income 56 - (75) 19 -
Donations for graves 1,156 - (576) - 580
Ireland Fund of Great Britain 3,442 2,750 (6,096) - 96
MCC Cost of Living - 5,000 (4,785) - 215
We Love Manchester - 3,950 (1,458) - 2,492
Donations - funeral - 1,195 (1,195) - -
Groups:
IWHC - North Manchester 2,802 - - (2,802) -
St Mary's Group - - - - -
St Kentigern's Group restricted 68 - (68) - -
St Kentigern's Group 860 - - (860) -
Lunch Groups 2,077 - - (2,077) -
Donations -Levenshulme 3,360 - (947) - 2,413
101,277 342,164 (374,804) (7,886) 60,751
Unrestricted Funds:
General
Designated Funds - office
refurbishment
Designated fund - groups		 46,640
23,500
-		 72,825
-
23,973		 (113,857)
-
(9,681)		 6,907
(4,760)
5,739		 12,515
18,740
20,031
70,140 96,798 (123,538) 7,886 51,286
Total Funds 171,417 438,962 (498,342) - 112,037

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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2023

14 ANALYSIS OF CHARITABLE FUNDS - continued

Comparative period As re-stated
Balance Balance
1 Jan As re-stated 31 Dec
2022 Incoming Outgoing Transfers 2022
£ £ £ £ £
Restricted funds
Department of Foreign Affairs -
Emigrant Support Programme:
Advice, Outreach & Support 13,950 146,439 (138,696) - 21,693
Luncheon Club - 20,116 (19,405) - 711
Cultural Co-ordinator - 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 - Volunteres 3,582 - (324) - 3,258
Awards for All - Community
Engagement - 10,000 (1,098) - 8,902
Irish Youth Foundation -Emergency Fu 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
Designated Funds - Office
Refurbishment		 104,231
13,570		 14,049 (76,167)
(2,904)		 4,527
12,834		 46,640
23,500
117,801 14,049 (79,071) 17,361 70,140
Total Funds 213,907 364,383 (406,873) - 171,417

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Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2023

14 ANALYSIS OF CHARITABLE FUNDS - continued

Transfers:-

The groups are now run centrally and so the funds received by eacxh group are no lnger regarded as restricted. Instead remaining funds have been transferred to a designated fund.

Details of restricted funds:-

Department of Foreign Affairs - Emigrant Support Programme

Contribute to the salary of front line co-ordinators, workers and administrative support; CEO and luncheon clubs.

National Lottery Community Fund Towards advocacy and support for the Irish 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 MCC Cost of Living Towards the costs of the advice and information service We Love Manchester Towards the allotment project Donations for graves Paying towards the upkeep of graves

Details of designated funds:-

The amount designated for office refurbishment represents the net book value of this asset, to show that these funds are not readily available for the charity's operational activities.

The amount designated for groups is the amount of accumulated funds from the operation of those groups.

15 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Current year
Tangible Fixed Assets
Net Current Assets
Liabilities> 1 year
Comparative year
Tangible Fixed Assets
Net Current Assets
Liabilities> 1 year		 Unrestricted
Restricted
Funds
Funds
Total
£
£
£
21,887
-
21,887
29,399
63,640
93,039
-
(2,889)
(2,889)
51,286
60,751
112,037
25,462
-
25,462
44,678
109,166
153,844
-
(7,889)
(7,889)
70,140
101,277
171,417

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Irish Community Care Manchester

Notes to the accounts for the year ended 31 December 2023

16 OPERATING LEASES

Amounts due under operating leases:
Within one year
2-5 years		 Land and
Equipment
Total
Land and
buildings
buildings
2023
2023
2023
2022
£
£
£
£
14,400
7,447
21,847
14,400
22,800
25,683
48,483
37,200
37,200
33,130
70,330
51,600

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