CHARITY REGISTRATION NO. 1169291 COMPANY REGISTRATION NO. 9877345 IRISH COMMUNITY CARE MANCHESTER FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
IRISH COMMUNITY CARE MANCHESTER INDEX Page Contents Trustees Report Independent Examiner's Report Statement of Financial Activities Balance Sheet 10-21 Notes to the Accounts
Financial Statements Charity Number 1169291 Company Number 9877345 Principal Office & Registered Offi 895 Stockport Road, Levenshulme Manchester, M19 3PG Independent Examiners Community Accountancy Service Ltd The Grange, Pilgrim Drive Beswick, Manchester MII 3TQ Bankers Metro Bank PIC One Southampton Row Bloomsbury London WCIB SHA The Charity Bank Fosse House 182 High Street Tonbridge TN9 IBE Trustees The trustees serving during the year and since the year end were as follows: Dr Ann Marie O'Brien Potter (Elected as Chair 5th November 2024) Martin Connolly (resigned as Chair 5th November 2024 but remains a trustee> th Brendan Hegarty (appointed 6 February 2024, elected as Treasurer 5th November 2024) Barbara Aherne (resigned as Treasurer 5th November 2024 but remains a trustee) Michael David Gorman (Vice-chair) Dr Noel Russell {Secretary) Geraldine Vesey Sinead Barry (appointed 3, December 2024) TH Elaine Roche (resigned 12 June 2024) Senior employees CEO Patrick Morrison Service Manager Martin Moran Irish Community Care Manchester Trustees, annual report for the year ended 31 December 2024 The trustees present their report and the audited financial statements for the year ended 31 December 2024. Included within the trustees, report is the directors. report as required by company law. The fi'nancial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice- Accounting and
Reporting by Charities: SORP applicable to charities 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 Articles of Association. The minimum number of trustees shall be 3 but {unless otherwise determined by ordinary resolution} shall not exceed 12. At every AGM, one third of the Trustees shall retire from office, based on those who have served longest. and will be eligible for re-elettion. No one shall serve more than 6 consecutive years as a Trustee without taking a break of at least one year, except in exceptional circumstances. The organisation is overseen by the Board of Trustees. The Board of Trustees operate two sub-committees, a Finance Sub Committee (Chaired by Brendan Hegartyl and Governance Sub Committee (Chaired by Geraldine Veseyl. Both sub committees have established Terms of References outlining the scope of their delegated authority. Minutes from sub- committees are provided to the full trustee board for discussion. The day to day running of the charity is organised by the CEO who is also responsible for strategic leadership and policy implementation 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 user5. Individual staff members are responsible for the day-to-day management of their ind ividual projects. In addition, the charity has over 40 volunteers who support the provision of services and activities. Risk Management The responsibility for risk management within ICCM rests ultimately with the Board of Trustees and through delegation of powers to the CEO and Service Manager; risk is managed through assessment via Board meetings. Key risks for the organisation pertain to Government social and economic policy in both Great Britain and Ireland. The Charity recognises that the demands on services continue to increase as the community ages and increasingly face ever more multiple and complex issues. Changes to welfare and benefits as well as uncertain economic times continue to impact on our community. Census and other data continues to give insightes into the demographic makeup of the Irish community highlighting social issues, health concerns and the age of the community. Incidents involving the policing of Traveller communities has again highlighted the need for more work to be done in supporting this vulnerable group as well as work to improve understanding of the community and eliminate prejudice and discrimination.
The charitvs reliance on grant funding continues to be a risk. The chairty is activly seeking to diversify its income, exploring other avenues of fundraising, increasing donations and generating a stronger earned income. The chairty is also working towards being able to tender for delivery contracts from the local and combined authoriy, NHS services, and social hosing providers. However, there is a lack of any significant opportunity due to the current economic climate. While grant funding is positive and welcome it does not allow the charity to build its reserves. The reliance on grant funding is limiting to the charity in being able to remain competitive so as to attract and retain staff. Objects and Activities The objects of the Charity are to promote the benefit of the inhabitants of Greater Manchester, and in particular but not exclusively persons of Irish descent, regardless of sex, political, religious or other opinions, by associating with local authorities, voluntary organisations and inhabitants to- (a) provide facilities in the interests of social welfare for recreation and other leisure time occupation5 With the object of improving the conditions of life of the inhabitants. (bl preserve and protect good health by the provision and dissemination of health care advice and information. (c) relieve elderly people who are in financial need, by providing items, services, and facilities to relieve the needs of such persons. The trustees review the aims, objectives, and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the succe55 of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. Our seniices respond effettively, both collettively and individually, to meet the diverse and evolving needs of Irish emigrants. disadvantaged people and those who are vulnerable. In addition, we continue to provide a range of opportunities for people to connect and celebrate Irish culture and heritage. Advice seniices to people in relation to their welfare benefits applications. including appeals so that they are able to apply for the benefits they are entitled to. Supporting the vulnerably housed and those facing eviction to have suitable accommodation and to prevent homelessness. Reduce social isolation for older people through our weekly social lunch groups at three locations across Manchester. Support with applications for Irish pensions, passports, and other personal documents for example birth certificates. This enables people to maintain and strengthen their links between Ireland and their Irish heritage. Provide access to respectful and dignified burials for people with no next of kin. Where there is no documentation available, we can also help with tracing relatives.
Supporting 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. Signifi'cant investment continues to be made in engaging with the wider VCSE sector building reputation with local authorities and statutory bodies. Our community activity, lunch groups and new actTvity groups are going from strength to strength as we continue to SUPPOrt our older people and engage more broadly with younger generations of Irish in the city. The Irish book club, History group and Cailini young women's group are all peer led and bring together previously unconnected members of the community. Likewise, our support for Fréa's Women of Irish Heritage Business network has helped to put ICCM on the map with professionals and the business community who have not engaged with the charity before. The charity in uniquely positioned in Greater Manchester to provide a culturally Specific advisory role, as a leading voice for the Irish and Irish Traveller communities. This has continued to develop through Cultural Awareness training being delivered to front line professionals of statutory and Local Authority groups including GM police. We have dealt with 519 Advice and information cases including 189 passport applications. Through our Advocacy work... 137 people have benefited from housing support 167 people have received support with finances, debt or banking 88 people reporknng they felt their finances were now more manageable. We helped 93 people get mental health support and 127 people told u5 their mental health had improved through our support 100 people have received support with digital access and 69 people have benefited from basic literacy support. 234 people told us they now feel happier, more confident and have increased self- esteem. Over 265 people continue to attend our lunch clubs on a weekly basis Specific outcomes continue to be achieved including: Successful PIP applications and appeals that include significant amounts of back payments. Secured tenancies and homeless prevention Improved finances and reductions in debt Daily living support such as obtaining essential appliances via grant applications Increased cultural connection and reduced isolation
Successfully obtaining passports, birth certificates and applications for foreign birth registrations. n addition, the charity has been invited to apply for multi-annual funding from the Irish Government, Emmigrant Support Programme which represents a Strengthening of the relationship with one of our main funders and shows the growing confidence in the delivery of the charity. The charity continues to be committed to the continuous professional development of all staff in order for them to meet the support needs of clients and remain up to date with best practise, national guidelines and legislation. We pride ourselves on delivering excellent frontline community services supporting the most vulnerable and marginalised within our society, in particular, older people. This is delivered by our experienced staff supported by a wealth of passionate, skilled, and experienced volunteers. Significant training has been provided for staff and volunteers to empower, increase skills. and confidence in delivery. The chairty continues to work on Investors in Volunteers accreditation and is now a registered 3rd party hate crime reporting centre. We continually 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. Funding Awarded in the year ended 31st December 2024 Irish Government Emigrant Support program £245,610 National Lottery Reaching Communities Fund £129,462 National Lottery Cost of Living Grant £74,885 Manchester City Council Cost of Living Grant £5,000 The Ireland Funds of Great Britain £5,000 Irish Youth Foundation £1,500 Finances The charity finished the year with a total income of £569,25712023 £438,962) and expenditure of £574,870 (2023 £498,342) leaving a small deficit of £5,61312023 £59,380). Unrestricted reserves at 31" December 2024 were £37.717 and restricted reserves £68,707. Future Funding Plans Throughout 2025 ICCM will be continuing in its efforts to raise income from grant funding opportunities, community fundraising events and charitable donations. The senior staff team continue to identify new funding opportunities in grants and have undertaken some initial 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 generating potential.
The strategic plan for the charity is awaiting final board sign-off, this will Set the direction of the charity to 2030 and will be enacted through yearly operational plans. Through the Strategic plan the charity has identified a number of medium/longer term aspirations which will be developed through the shorter term11-3yr) performance indicators of the operational plan so that the charity remains relisient and responsive to thecommuntiVs needs as well as being focussed on longer term growth. The Charity is currently seeking an external consultant to support its work in diversifying funding and maximising income generation. Primarily this is to reduce the charitites dependance on existing large grant funders and increase its unrestricted reserve5. Continuing investment in Frea, the partnership between Irish Community Care Ibased in Liverpool>, Leeds Irish Health &Homes and ICCM has provided wider opportunities for working and joint projects. The fundraising element of this has focussed on the inaugural St Patrick's day ball being planned for March 2025 and the Big Irish Breakfast fundraising campaign plus the continuing development of the Women of Irish Heritage Professional Network. 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 additional funding through the Irish Government. Reserves Policy Statement The Charity trustees aim to retain sufficient in reserves to protect current projects against possible reduction in funding from external partners. Currently 3 months expenditure is approximately £125k. Details of restricted funds are set out in Note 14. The unrestricted funds are used by the Charity to fund future activities and to cover gaps in funding. Responsibilities of Trustees In preparing these financial statements, the trustees are Tequired to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent. state whether applicable accounting 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 continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the charity and to enablethem to ensure that the financial statements comply with the Companies Act 2(MJ6. The trustees are also responsible for safeguarding the assets of the charity and hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware= Signed by order of theTrustees. Approved by the Board of Trustees on: 3l612S Signed on their Behalf by: Dr Ann Potter
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF IIUSH COMMUNITY CARE MANCHESTER I report on the accounts of th¢ company for the Year Ended 31" December 2024, which are set out on pages 8 to 21. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are respotL%ible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of th¢ Charities Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is r4uired by company law to prepare accrued accounts and l am qualified to undertake the examination by ing a qualified member of Th¢ Institute of Chartered Accountants in England and Wales. Having satisfied myself that the charity is not subject to audit under company law and is eligible for ind¢pcnd¢nt examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act ' to follow th¢ procedures laid down in the general Directions given by the Charity Commission under section 145{b) of the 201 l Act; and to state whether particular matters have com¢ to my attention. Basis of independent examiner's report My examination was Caled out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a omparison of the accounts pres¢nt¢d with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do noi provide all the evidence that would be required in an audit and consequently no opinion is given as to wh¢ther the accounts present a 'true a1 fair view, and the report is limited to those matters set out in the stafrment below. Independent examiner's statemenl In connection with my examination, except as shown below. no matter has come lo my attention: (l) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordanc¢ with section 386 of the Companies Act 2006. and to prepare accounts which accord with the acwunting recor(ts. comply with the accounting requirements of section 396 of Companies Act 2006, ' and with the methods and principles of the Statement of Recommended Prnctice: Accounting and Rep)rting by Charities have not been met" or (2) to which, in my opinion, attention should be drawn in order to enable a prOr understanding of the accounts to reached. EL Anderson MA FCA CTA Community Accountancy Service Ltd The Grange, Pilgrim Drive Beswick, Manchester, M I13TQ Date: 3 June 2025
Irish Community Care Manchester Statement of Financial Activities For the year ended 31 December 2024 (Including income and expenditure account) 31 December 2024 Unrestricted Restricted Funds Funds 31 December 2023 unstrICted Restricted Funds Funds Notes Total Funds Total Funds INCOME". Donations and legacies Charitable Activities Other Trading Activities Bank Interest TOTAL INCOME 17.493 32.513 51.407 1,373 102.786 117 466,354 17,610 498,867 51.407 1,373 569.257 14,498 25,666 56,634 1,195 340.698 271 15,693 366,364 56,905 466.471 96,798 342,164 438,962 EXPENDITURE: C05t of Raising Funds Charitable Activities TOTAL EXPENDITURE 122,2181 122,2181 1125,110} 1427.5421 1552.6521 1147.3281 1427,5421 1574,870) 117,5571 117,5571 1105,9811 1374,8041 1480.7851 1123,5381 1374.8041 1498,3421 NEf INCOME / {EXPENDITURE) 144.542) 38.929 {5,6131 126,7401 132,6401 159,3801 Transfer between funds 14 30.973 130,9731 7,886 17.8861 NET MOVEMENT IN FUNDS 113,5691 7,956 15,6131 {18,8541 140,5261 159,3801 Balance Brought Forward 51.286 60.751 112.037 70.140 101,277 171,417 TOTAL FUNDS CARRIED FORWARD 14 37.717 68.707 106.424 51,286 60,751 112,037 The notes on pages 10 to 21 form part of these accounts.
Irish Community Care Manchester Balance sheet as at 31 December 2024 2024 2023 Notes FIXED ASSETS Tangible Fixeij Assets 24,164 21,887 CURRENT ASSETS Debtors Cash at Bank and in Hand io 24.083 263,6(Kl 287 683 46.524 231.630 278,154 CREDITORS.. Amounts f311ing due within one year li 1205.423) (185,1151 NET CURRENT ASSETS TOTAL SET5 LESS CURRENT LIABILITIES 82,260 106,424 93,039 114.926 CREDITORS: Amounts falling dLJe after 13 12,8891 NET ASSETS 106.424 112,037 THE FUNDS OF THE CHARITY: Restricted Income Funds Unrestricted Income Fund 14 14 68,707 37,717 60.751 51,286 106,424 112.037 For the year in question the company was entitled to the exemption from audit under section 477 of the Companies Act 2[x relating to small companies. -The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors ècknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparatior) of accounts. These accounts have been prepared in accordance with the prowsions applicable to companies subject to the small companies. regime. and signed on their behalf by.. I Chair Dr Ann Marie O'Brien Potter l Treasurer Brendan Hegarty The notes on pages 10 to 21 form part of these account&
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 I ACCOUNTING POLICIES lal 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 IFR5 1021 issued in October 2019 - (Charities SORP IFRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 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 FR5102. 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. Ib} Funds structure Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. Designated tunds are unrestricted tunds 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. Icl Income recognition Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the itemls) 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 15 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 executorls) to the charity that a distribution will be made. or when a distribution is received from the est3te. 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 executorfs 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. 10
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 (dl Expenditure Recognition Liabilities are recogni5ed 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 In below. (el Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred. (n 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 cornpliance 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. Igl 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 Computer Equipment over 6 years 33.33¥0 on cost {il 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. -) 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. 11
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 Ik) Creditor5 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. (11 Financial Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instru ments. 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. (ml 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 l. 2 DONATIONS AND LEGACIES Unrestricted Restricted Funds Funds Total 2024 Unrestricted Restricted Funds Funds Total 2023 Donations Donations - Golf 10.993 6,500 17.493 117 ii.iio 6,500 17,610 12,498 2,000 14,498 1,195 13,693 2,000 15,693 117 1,195 12
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 3 INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restricted Funds Funds Total Current year Department of Foreign Affairs- Emigrant Support Programme National Lottery Community Fund National Lottery Cost of Living MCC Cost of Living Grant Ireland Fund of Great Britain Irish Youth Foundation DWP Group Activities Cultural Events Participation Fees Passports & Travel Assistance 245,610 129,462 74,885 5.000 5.000 1,500 4,897 245,610 129,462 74,885 5,000 5.CKJO 1,500 4,897 29,609 273 2.540 91 498,867 29,609 273 2,540 91 32,513 466,354 Comparative year Department of Foreign Affairs- Emigrant Support National Lottery Community Fund MCC Cost of Living Grant We Love Manchester Ire5and Fund of Great Britain Group Activities Participation Fees Passports & Travel Assistance 223,369 105,629 5.000 3.950 2.750 223,369 105,629 5,OlX) 3,950 2,750 23,702 1.170 794 366,364 23.702 1,170 794 25,666 340,698 4 INCOME FROM OTHER TRADING ACTIVITIES 2024 2023 Fu ndraising Events Other activities Fréa CIC events 1,320 13,150 241 323 Cailini event Book Sales Stall & Produce Incorne Training Fréa Renewing Roots staff secondment & overheads 404 1.709 750 48,544 51,407 750 41,121 56,905 Income from other trading activities in 2024 was unrestricted12023 - £271 restricted £56,634 unrestricted) 13
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 5 EXPENDITURE Unrestricted Restricted Funds Funds Total 2024 Total 2023 Expenditure on Raising Funds." Fundraising Expenses Fundraising Expenses- Fréa Consultancy 5,218 15.000 2,000 22.218 5,218 15,000 2,000 22,218 4,232 11.250 2,075 17,557 Expenditure on Choritoble Activities.. Employment Costs (Note 71 Recruitment Costs Staff Travel & Subsistence Staff Training DBS Checks Staff Welfare Agency Staff 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) 35,942 1,316 27 3,478 340 783 299,520 329 1,958 6,062 loo 200 2.064 1.522 817 218 3.357 289 10,243 3,564 38,455 378 52,474 5,992 427,542 335,462 1,645 1,985 9,540 440 983 2,064 6,436 824 218 3,419 1,051 12,043 4,509 46,143 2,023 113,136 10,731 552,652 301,563 2,297 4,241 9,218 200 1,000 4.914 3,340 551 786 3,108 455 10,507 4,749 36,774 3,060 89,303 9,633 480.785 62 762 1,800 945 7,688 1,645 60,662 4,739 125,110 Restricted Funds Unrestricted Funds 427,542 427,542 147,328 574,870 374,804 123,538 498,342 147,328 147,328 427,542 14
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 6 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS General Support Total 2024 Total 2023 Governance Employment Costs {Note 7) Rent,Rates,Water,Room Hire, Heat & Light etc Security, Repairs & Maintenance Insurance Computer Maintenance & Software Database Upgrade Telephone Support & Internet Minor Equipment Posstage, Printing & Stationery Subscriptions & Licenses Refreshments Miscellaneous Depreciation Payroll Costs Legal & Professional Fees Bank Charges Interest Charges AGM, Trustee Development & Training Audit Fees Accountancy, Accountancy Support & Book- keeping 41,730 12,697 3,797 3.228 6.086 9,504 4,508 2.728 3.092 4,220 1,006 1,183 13.880 1,480 2,196 43,926 12,697 3,797 3,228 6,086 9,504 4,508 2,728 3.092 4.220 1,006 1,183 13,880 1,480 2.543 564 58 50 4,040 39,876 10,356 4,467 2,785 4.755 4,749 3,092 2.291 635 984 441 6,822 1,403 1,945 590 2,543 564 58 50 4,040 297 3,900 3,375 113,136 1,902 5,277 10,731 123,867 9,545 98,936 7 STAFF NUMBERS AND COSTS 2024 2023 Staff Costs- Wages and Salaries Social Security Costs Pension Costs 343.803 310.087 27,516 24,050 8,069 7,302 379,388 341,439 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 Management and Administration 11 11 Along with the trustees the key management personnel were the manager and consultant (secondedl. The total employment benefits, including employer national insurance and pension contributions of the key management personnel were £58,437, (2023 £55,789). No employee has benefits in excess of £60,CM)O per annum. 15
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 8 TRUSTEES, REMUNERATION AND EXPENSES Except as disclosed below no remuneration directly or Indirectly out ot the tunds ot the charity was paid or payable, during the period, to any trustee or to any persons known to be connected with any of them. At 31st December 2024 £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 £15,000 for joint activities to Fréa CIO. The Renewing Roots project contributes to ICCM overheads (see Note 4}. 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 Office Fixtures, Computer Refurbishme Fittings & Equipment nt Equipment Total COST At l Janu3ry 2024 Additions Disposals At 31 December 2024 13,701 8,239 12,472} 19,468 38.576 52,277 16,156 12,4721 65,961 7.917 38,576 17 DEPRECIATION At l January 2024 Charge for Year Disposal At 31 December 2024 10,554 4,811 12,472) 12,893 19,836 6,429 30,390 13,879 12,472} 41,797 2.639 26,265 2,639 NET BOOK VALUE At 31 December 2024 6,575 12,311 5,278 24,164 At 31 December 2023 3,147 18,740 21,887 10 DEBTORS 2024 2023 Other Debtors Accrued Income Prepayments 4,066 12,260 7,757 24,083 5,337 37.001 4,186 46,524 In 2024 £14,10112023 £64,825) related to restricted funds. 16
Irish Lommunity Lare Mancnester Notes to the accounts for the year ended 31 December 2024 11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade Creditors Deferred Income (Note 12) Other Taxes & Social Security Costs Other Creditors Accruals 12,457 161,636 15.649 8,024 7,657 205,423 7,429 154,525 7,067 7,046 9,048 185,115 In 2024 £175,42512023 E167.9161 relates to restricted funds 12 DEFERRED INCOME 2024 2023 Balance as at 1st January Amounts added in the current year Amount released to income from the previous year Balance as at 31st December 154,525 105,187 161,636 154,525 1154,5251 1105,1871 161,636 154,525 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. There is also an installment of a 3 year National Lottery grant for the 6 month period ended March 2025 that is also performance related and a payment was received covering the period October 2024 to March 2025 so 50% has been deferred. 13 CREDITORS: AMOUNT5 FALLING DUE AFtER MORE THAN ONE YEAR 2024 2023 Other Creditors 2,889 The creditors due atter more than one year balance relates to Irish Government underspend trom an earlier period- there is no interest due on the outstanding creditor. 17
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 14 ANALYSIS OF CHARITABLE FUNDS Balance ljan 2024 Balance 31 Dec 2024 Incoming Outgoing Transfers Restricted funds: Department of Foreign Affairs- Emigrant Support Programme: Advice, Outreach & Support Luncheon Club Cultural Coordinator CEO National Lottery Community Fund National Lottery Community Fund - Cost of Livi ng Callini Group Awards for All - Volunteers Awards for All - Community Engagement Irish Youth Foundation -Emergency Fund 29,770 560 134.360 30.000 38,750 42,500 129,462 1134,516) 125,854) 137,918) 142,500) 1119,650) 29,614 4,706 483 13491 19.290 29,102 74.885 147,028) 127,857} 32 3,162 32 2,543 (619} 1.577 11.5771 1241 19 Parcels Irish Youth Foundation - Men's Wellbeing Donation5 for graves Donation for lunch groups I reland Fund of Great Britain MCC Cost of Living We Love Manchester DWP Donations-Levenshulme 559 559 1.500 1,500 168 (4121 11171 {5,096) (5,215) {2,971) 11,632) 12,413} 427,542 117 5.000 5.000 96 215 2,492 479 13,2651 4,897 2,413 60.751 466,471 30,973 68,707 Unrestricted Funds: General Designated Funds- office refurbishment Designated fund - lunch groups 12,515 73,611 {132,650) 51,899 5,375 18,740 20,031 51,286 16,429} 18,2491 120.9261 147,328 30,973 12,311 20,031 37,717 29,175 102.786 Total Funds 112,037 569,257 1574,8701 106,424 Transfer to Unrestricted Funds- National Lottery Cost of Living grant In 2023 expenditure was incurred that was claimed back retrospectively from National Lottery. As the grant agreement had not been signed at that time the expenditure was from unrestricted funds. This transfer reimburses that fund. 18
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 14 ANALYSIS OF CHARITABLE FUNDS- continued Comparative period As re-stated Balance ljan 2023 Balance 31 Dec 2023 As re-stated Incoming Outgoing Transfers Restricted funds Department of Foreign Affairs- Emigrant Support Programme.. Advice, Outreach & Support Luncheon Club Cultural Coordinator CEO National Lottery Community Fund Callini Group 21,693 711 6,890 157.964 22.5(JJ 18.843 24.062 105,629 271 1148.6811 122,6511 126,9391 124,0621 1128.9731 12391 11.206) 29,770 560 1,206 44,8(X) 12.1661 19,290 32 Awards for All - Volunteers Awards for All - Community Engagement Irish Youth koundation -Emergency Fund 3.258 {96} 3,162 8,902 17,325} 1,577 185 {1801 116} {4421 (751 (5761 16,096} 14.7851 11.4581 11,1951 Parcels Manchester Alliance for Community Welfare Grants & income Donations for graves Ireland Fund of Great Britain MCC Cost of Living We Love Manchester Donations - funeral Groups.. IWHC- North Manchester St Kentigern's Group restricte St Kentigern's Group Lunch Groups Donations-Levenshulme 575 442 56 1.156 3,442 559 19 580 96 215 2.492 2.750 5.OQK) 3.950 1.195 2.802 68 860 2.077 3,360 101,277 12,8021 168) 18601 (2,077) 1947) (374,804} 2,413 60,751 342,164 17,8861 Unrestricted Funds General Designated Funds - Office Refurbishment Designated Funds - Groups 46.640 72.825 1113,857} 6,907 12,515 23.5CIJ {4,760) 5,739 7,886 18.740 20,031 51,286 23,973 96,798 19,6811 1123,5381 70.140 Total Funds 171,417 438,962 1498,3421 112,037 19
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 14 ANALYSIS OF CHARITABLE FUNDS- continued Details of 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. Notional Lottery Community Fund Towards advocacy and support for the Irish community Irish Youth Foundation Donation toward5 food parcels and men's wellbeing Awards for All Toward5 volunteer co-ordination and community engagement Monchester Allionce for Community Core TDwards allotment project reducing social isolation Irelund Fund of Greot Britoin 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 Donation5 for groves Paying towards the upkeep of graves DWP Towards access to work equipment. Groups Funds donated towards specific local groups Groups based at the Irish World Heritage Centre, St Mary's and St. Kentigern's 15 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restricted Funds Funds Total Current year Tangible Fixed Assets Net Current Assets 24.164 13,553 37,717 24.164 82,260 106,424 68,707 68,707 Comparative year Tangible Fixed Assets Net Current Assets Liabilities> l year 21.887 29.399 21,887 93,039 12,8891 112.037 63,640 12,889) 60.751 51.286 20
Irish Community Care Manchester Notes to the accounts for the year ended 31 December 2024 16 OPERATING LEASES Land and Buildings 2024 Equipment Total Land and Buildings 2023 2024 2024 Amounts due under operating lease: Within one year 2-5 years 14.400 8,400 22.800 7,447 18,236 25,683 21,847 26,636 48,483 21,847 48.483 70,330 21