## **Charity Number 1174410** Barnabus (Manchester)
Trustees’ Report and Financial Statements 31[st] March 2021
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
The trustees present their report and accounts for the year ended 31[st] March 2021. The accounts comply with the requirements of the Charities Act 2011, Financial Reporting Standard 102 and follow the recommendations in 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) (effective 1 January 2019).
## **Reference and Administrative Information**
|**Charity Name**|Barnabus (Manchester)|Barnabus (Manchester)|
|---|---|---|
|**Charity Number**|1174410||
|**Charity Trustees**|J R Price|Chairman|
||T A R Elston||
||J Bliss||
||S E Best||
||M Lacey||
|**Chief Executive Officer**|Yvonne Hope||
|**Registered Office and Principal Address**The Beacon|||
||45 Bloom Street||
||Manchester||
||M1 3LY||
|**Bankers**|HSBC Bank plc||
||2 - 4 St Ann’s|Square|
||Manchester||
||M2 7HD||
|**Independent Examiner**|Eric Southwick BA(Hons) FCA FCIE DChA||
||Eric Southwick & Co||
||Charity Accountants||
||51 The Avenue||
||Seaham||
||Co Durham||
||SR7 8NS||
|**Solicitors**|Anthony Collins||
||Solicitors||
||134 Edmund Street||
||Birmingham||
||B3 2ES||
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Structure and Organisation**
## **Organisation**
The organisation is a Charitable Incorporated Organisation registered as a charity on 29[th] August 2017. The charity was managed by the trustees who meet regularly to consider the progress of the charity and to consider its future direction and activities. The day-to-day operation of the charity were delegated to the Chief Executive Officer who was supported by the other members of staff and volunteers.
## **Trustee Appointments**
The trustees were appointed by existing trustees at specially convened meetings. In selecting persons to be appointed as trustees, the existing trustees took into account the benefits of appointing a person who through residence, occupation, employment or otherwise had special knowledge of the area of benefit or who was otherwise able by virtue of his or her personal or professional qualifications to make a contribution to the pursuit of the objects or the management of the charity.
## **Risk Management**
The Trustees were aware of the recommendations to examine the major strategic, business and operational risks which the Trust faces. Procedures were in place for the following: business interruption, public liability, key person absence, market assessment and safety.
## **Objectives and Activities**
- To promote the preservation and protection of the good health of homeless persons.
- To relieve the poverty of homeless persons, in particular, by the provision of food, clothing and temporary shelter.
- To advance the Christian religion
## **Public Benefit**
The Trustees confirm that they have had due regard to the Charity Commission guidance on public benefit. The Trustees believe that this report demonstrates the extent of the charity’s benefit to the public.
## **Financial Review**
At 31[st] March 2021 the charity had funds totalling £686,768 (2020: £389,485) of which £604,491 (2020: £367,331) were unrestricted funds. £882,338 (2020: £530.871) had been raised during the year and £585,055 (2020: £611,194) has been expended as detailed in the notes to the accounts. The increase in income due to Covid 19 has allowed us to increase our reserves from 3 to 6 months and to designate funds for much needed increases in staff salaries.
## **Reserves Policy**
The Trustees sought to maintain adequate reserves to enable us to continue to function for at least 3 months. The trustees review the level of the reserves at regular trustees' meetings.
## **Principal Funding Source**
The principal funding sources were from grants and donations.
## **Investment Policy**
The Trustees considered that there were no funds available for long term investment.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Chief Executive Officer’s Report**
Dear Friends,
It’s not news that the past year brought unprecedented change to the world.
However, at Barnabus we definitely saw God move in the pandemic throughout the year here in Manchester. As the last financial year drew to a close, we found we had to suddenly close our drop in and operations, pivot the entire operation to start catering for the ‘Everyone In’ hotels and provide practical and emotional support for people isolated in accommodation.
During the past year, we have supported 549 people, which seems very low considering the number of people who were homeless as a result of the pandemic. Much of this is thanks not only to the ‘Everyone In’ hotels, who helped nearly 300 people
move on to longer term accommodation and to stay off the streets, but to the way the Manchester Homeless Partnership came together to provide real change for people who had nowhere else to turn to.
We have changed our approach to provide much more intensive support for the people we see, many of whom suffer from trauma, addiction, poor mental health and physical health. By seeing fewer people, we can create better outcomes as is evidenced in Alan’s story.
I’m incredibly proud of our team, which is made up of our staff, our volunteers and our Trustees. Together they created some incredible work, even during the multiple lockdowns, and continued to put the person first.
And of course we couldn’t have done any of this without the breathtaking outpouring of support from our supporters, funders, partners and neighbours. It’s really quite humbling to think that we managed to stay afloat, change our whole operation multiple times and keep positive. We can also thank our heavenly Father for the way he guided us and provided for us throughout the year; we can only do what we do in his strength and we thank him for what turned out to be an amazing year.
God bless,
Yvonne
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Manchester Homeless Partnership**
As a small charity, we’ve always needed to work hand in hand with our partners. That came into good stead when the pandemic hit and we needed to put practical operational plans into place immediately.
In March, our CEO Yvonne pulled together and chaired a key group of partners to work closely with Manchester City Council so that we could focus on the immediate concerns: food for hotels, support for people who were suddenly in accommodation but not ready for it, getting drug and alcohol assessments in house as well as mental and physical health.
Once we had dealt with the immediate concerns we could focus on helping people to move on into longer term accommodation which led to an almost immediate reduction in the number of people sleeping rough in Manchester city centre.
That group became a Strategic Advisory Board working with the Homeless Directorate at Manchester City Council; it continues to meet monthly to discuss the deeper issues which cause homelessness in the first place and how Manchester can work together to persuade the Government to dismantle the deep injustices perpetrated through the housing market, housing benefits and local authority funding.
Yvonne also chairs the Cold Weather Planning Group which comprises those key organisations working together to ensure that rough sleepers don’t return to the streets during Cold Weather. This year we hosted a brand new pilot role, Cold Weather Support Co-ordinator, who ensured that people referred into Cold Weather accommodation receive the full support they need to start their journey off the street.
We’re really proud of the work the partnership does and we’ll continue to work to end homelessness for good in Manchester.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Day–to-day working**
**----- Start of picture text -----**
549
Individuals
**----- End of picture text -----**
Usually we’re reporting on the thousands of individuals that we served during a year at Barnabus. This year has been very different. Although we may only know the names of 549 of the people we served this year we actually helped many, many, more. This work was often very different to the way we usually work.
We set up a partnership with Reach Out to the Community and Church of the Apostles Miles Platting together we cooked and distributed over 40,000 meals, in 4 months, to people who were put in the ‘Everyone In’ hotels. We extended our outreach to go into the city to find those rough sleepers who couldn’t be in the hotels, taking hot drinks and sandwiches, checking on their well-being and liaising with our partners at Manchester City Council and the police about any concerns that we had. During this outreach we saw numerous people who for whatever reason didn’t want us to collect information about them.
Our drop–in was closed for 4 months due to lockdown,
**----- Start of picture text -----**
282
Guests
were new
to
Barnabus
**----- End of picture text -----**
reopening in August we had to work in a very different way. Instead of the 40-70 guests coming into a morning drop-in session we could only have 2 at once. We have redesigned the drop-in sessions to become engagement sessions where our guests can come in, have a shower and some breakfast and then meet with our engagement workers to work towards moving into accommodation, often getting help with benefits or signing up with a G.P. and other services. Despite the low numbers allowed into the building we were filling most of the slots each session and seeing 8-12 guests each day. We have seen 282 new people over the year.
One of the more noticeable changes we have seen is that there are more female guests than before. The norm is 10 or 11%, this year we are finding that 16% of our guests are women.
**----- Start of picture text -----**
84% Men
16% Women
**----- End of picture text -----**
The Homeless Outreach nurses from Urban Village Medical Practice brought their mobile medical suite to Bloom Street. The van was open for consultations but most importantly to offer vaccinations to our guests.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## Equipping Alan for independence
Alan and his fellow tenants have all committed to our engagement and support plan. It’s an important part of the plan that they all settle into their new home, build good relationships between each other and their neighbours, and feel connected to their local community.
We want Alan to build his confidence, hone his skills, and to be motivated to take more ownership of his tenancy as he gets more and more equipped to return back to independent living. So, we began by working together to get his Universal Credit details updated. We then registered Alan with a local GP and pharmacy, and even managed to get him a birth certificate so that he could have some form of ID.
On a more personal note, we gave Alan a journal so that he can see the progress he’s making. It also acts as a place where he can keep key documents and information about his home. We arranged for experienced drug workers to visit him and his housemates too, so that they could be encouraged and inspired in their recovery. Our support team supplements their work by helping Alan and the other tenants build up their skills. This includes buying good value, healthy food and cooking together, as well as making their house into a home by painting, decorating and gardening.
Our engagement workers look for temporary or emergency accommodation for those rough sleepers who feel ready to come off the streets. When a guest is ready to be inside they will be introduced to our case workers who will support them into more permanent accommodation. The Case worker will support the guest to work towards being able to manage a private tenancy, often working alongside key workers from their supported accommodation.
**----- Start of picture text -----**
Our case workers also visit prisoners who are
nearing release, working towards ensuring
they do not come straight out onto the
128 streets.
accommodation
referrals were
accepted
Over the year, despite lockdowns and a
shortage of accommodation,
engagement and case workers managed to
secure 128 offers of accommodation for our
guests.
When a guest is ready for their own
tenancy, often in a shared house, our case
workers will work with the resettlement
team to find suitable accommodation, then
resettlement take over their support.
Occasionally a guest will come through the
Beacon straight to resettlement.
**----- End of picture text -----**
Our case workers also visit prisoners who are nearing release, working towards ensuring they do not come straight out onto the streets.
Over the year, despite lockdowns and a shortage of accommodation, our engagement and case workers managed to secure 128 offers of accommodation for our
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Our Engagement Team Leader Amy Godden describes her first few months in the**
## **Beacon.**
When I started working for Barnabus in September 2020 we were just reopening after the Covid-19 lockdown. Initially numbers were small as people were still in hotels, accommodated through the ‘Everybody In’ initiative. Gradually the numbers started to increase as individuals were getting evicted from projects for various reasons. This meant we worked with partner agencies and the council to try and accommodate individuals in more suitable accommodation, which for some individuals was difficult due to their complex needs. As we got towards the end of the year the numbers continued to increase as the lockdown and Covid led to job losses, relationship breakdowns and illegal evictions from unlawful landlords. We began to see far more people who have never been homeless before.
By December we were seeing more complex individuals who were rough sleeping due to a combination of mental health, substance use and offending history. Many of these individuals were known to numerous services and had been evicted from multiple accommodation projects. We were able to refer these individuals into cold weather accommodation, where they were assessed and moved into more suitable accommodation. This meant that in January we saw less people who were rough sleeping and focused more on providing food, clothing and linking individuals up with other services, although the Covid restrictions made this more
difficult as usually we would facilitate meetings with external agencies in our building. Numbers started to increase again from February but the bed spaces weren’t available. People became increasingly frustrated as they had to stay on the streets for longer.
Overall it has been a busy year and we have supported lots of complex rough sleepers. At times it has been very stressful and tiring, however it is amazing to see the difference in people from when they first present as rough sleepers to when they are accommodated and given the support they need to make improvements in their lives.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **– Stephen Rowley Head of Support**
At the end of March 2020 we were told to close the Beacon. For the next three months I worked from home via phone calls and zoom meetings.
As well as supporting our regular Guests in their ‘everyone in’ accommodation, I supported our resettlement clients whilst Aimee was on maternity leave.
I also made emergency referrals, organised food parcels and arranged for our van driver to pick up food donations.
I took referrals for hot meals and food parcels from councils all over the 10 Manchester boroughs.
## Terry’s Story
Terry had been sleeping in Manchester for 5 months, drinking alcohol daily and smoking spice. His mental health was poor and he had lost hope in services. He was sporadic with his engagement initially but eventually we got him into an A Bed Every Night project and referred him for support from the homeless mental health team. He was in the accommodation for 7 months, before being moved into his own private rented accommodation. He stopped drinking and taking drugs as soon as he was accommodated and started spending money on himself; buying a new bike, TV and new clothes. He still pops by every couple of weeks to let us know how he is getting on and when he needed help to set up a new bank account he came to see us and worked with one of our case workers.
Whilst all this was happening I was able to build better relationships with workers at other projects both accommodation and other services.
Since the first lockdown ended we have set up a small house with up to 4 tenants where we give intensive support to complex guests.
As there are less guests coming through the Beacon we are able to spend more time working with those who are in emergency accommodation getting them ready for our resettlement programme. There are no time limits on our help and some guests will be working with us for a year or more before they are ready to move into their own accommodation.
I also returned to working in the local prisons to help secure accommodation for prison leavers so that they do not have to come out straight back to the streets. We hope to expand this in the coming year.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Aimee Mee-Resettlement Worker**
When I came back from maternity leave in June everything had changed. Before I left we were seeing up to 80 people during a morning drop-in session at the Beacon, we had afternoon sessions and full to capacity evening drop-in sessions and to come back to the office with a closed Beacon was so strange.
The team were working mostly from home and we all had minimal contact which was bizarre as we are such a close team, more like family!
To begin with, I mostly did phone call support, arranging for food parcels to be delivered and being a listening ear. I eventually realised that this was not working for my clients in Resettlement. I was really worried about all of my clients’ mental health and felt they needed more from me. I took a camping chair and a flask out with me; I sat at people’s door steps and occasionally went for walks in parks with people who felt comfortable enough to be outside. This made most of my clients laugh but it was so much better, it meant they could talk more freely than over the phone, I could see them in person to see how they really were, instead of them saying “I am fine” on the phone. There were a lot of tears at these first door step visits but I did feel that it helped my clients knowing they were not completely on their own at this crazy time, rain or shine (the umbrella got some use) I would be at their door step with a flask, a chair and a listening ear.
I have been very fortunate to still be able to house people since the Pandemic started but the struggle with people feeling isolated has been difficult.
I feel we have some hope coming now and I can’t wait to be able to engage my clients with the community again, taking them shopping to choose items for their own home, taking them to do team building activities like escape rooms, bowling, fishing and helping them to build a support network by engaging with other services in their local area. Showing them how to find and access churches, sport clubs, community meals. I also hope to be able to find opportunities to help with employment and volunteering as the pandemic has had a huge effect on this area.
Helping Alan feel – supported body and mind
Alan suffered from a lot of childhood trauma. On many occasions we talked about what happened, how that made him feel, how he had responded to this in the past (previously, Alan had unfortunately used selfharm as an outlet), and how he wanted to respond to this in the future. He felt safe talking to us about his past, and said that being able to open up and be listened to and supported was really helping him to cope.
In addition to these mental health concerns, Alan has a lot of physical health challenges. He gets very breathless, has COPD, and suffers with his joints. We decided we should apply for Personal Independence Payment (PIP) for Alan, so we sat together, filled out the application form and prepared a support letter. Alan was granted PIP and this made his financial situation much better; he was able to manage his money more effectively and felt more supported.
It has been a crazy time since I came back to work and there has definitely been some challenges to face in my role but I also feel very lucky to have still been able to house people during this time and we have still had many successes on the Resettlement programme, we have lots of people indoors, away from the streets and safe!
The pandemic has meant that my clients and I have been more creative in the ways we work together.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **– Enyo Agada Dwell Project Leader reflects on the year**
The Dwell Project is about underpinning what we do at Barnabus with faith and prayer. Connecting with Church partners and being there when Guests, Members of Staff and volunteers need some extra spiritual support. During this year we were able to accomplish quite a lot, despite all the challenges and setbacks due to the pandemic. The team and I began doing outreach at the Holiday Inn (set up to temporarily house rough sleepers as part of the “Everybody In” scheme). We were able to go weekly and provide a space of reflection, prayer and worship for residents and staff and offer up spaces for them to engage with the Christian faith as well as a peaceful environment to enjoy that was separate to their usual routine.
During this time we met with over 60 individuals, many of whom we were able to pray with directly and to share the hope of the gospel. This meets our vision of empowering people into a home in Christ’s love - through encounter and providing spaces that care for their emotional, mental and spiritual well being.
This past year we also restarted God Slot as well as street outreach in Manchester Piccadilly. We have been able to connect with many individuals from all walks of life, many of whom had no faith before or who had lots of questions. At God Slot we create an open and judgement free space for people to explore faith
and experience a simplified expression of church - with musical worship, prayer and teaching from the Bible.
Part of my role is to provide care and support to staff and volunteers if they require it as well as working alongside Neil to build connections and partnerships with churches.
## **Neil Cornthwaite – Partnership Manager**
Over the last 12 months I have increasingly focused my energies on our key partnerships across the city. We recognise that we cannot work in isolation in homelessness and much less so when facing a pandemic.
To this end I have continued to be a part of the BigChangeMcr – serving as co chair on the panel. In this role I get the privilege of deciding how best to spend the money generously given by the public in Manchester. We focused on people sleeping rough and helping them find accommodation through funding deposits and 1[st] month’s rent throughout the pandemic.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
In addition I worked closely with the Greater Manchester Mayor’s charity; taking my place on a panel that decided how to distribute the many donations that were received into a central warehouse. I represented the day centres and outreach projects in the city centre (other panel members represented different boroughs and projects across the city) in this role we were able to distribute food, clothing, PPE, furniture and toiletries to hundreds of projects across the city.
In my role as Partnerships Manager at
Barnabus a big focus of my work is the Dwell project that connects Barnabus with its supporting churches. During the pandemic I was obviously unable to communicate in the usual way so I took to Zoom, Youtube and Facebook live as well as recording a series of informative videos that I emailed to our church partners on a regular basis.
In response to this we partnered with Vinelife Church to do early morning outreach in the first lockdown – going out to do well being checks on our guests, and offering them the opportunity to go into the hotels as well as providing simple breakfast and offering prayer.
Once we re-opened the Beacon in August we focused our efforts on our support centre but when the city went into a further lockdown in the winter we realised that there would be a humanitarian need to provide food for people who were still sleeping rough in the city centre. With other day centres closed or running limited capacity and the volunteer outreach groups not coming into the city plus the shops being closed we knew we needed to provide a breakfast but not from our small premises. I pulled together some key partners in the city to address this issue: Manchester City Council, Methodist Central Hall, Lifeshare, Audacious Church and Manchester Mind. Between us we provided a 7 day a week breakfast service on Oldham Street, enabling people to access food plus get connected to the other services to get the help they need to get off the streets. Over the project we provided 3908 meals from November 2020 to March 2021 on average we served 28 guests per day.
Finally at Christmas we welcomed our patron Ricky Hatton to the Beacon Support centre giving our guests an opportunity to meet him and for Ricky to see how we were still able to support people even in a pandemic. It’s always a pleasure to have Ricky with us as our guests want to see him as he is a hero to many of them but also Ricky understands them and their struggles as he himself has faced many similar issues in his own life.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Adam Williams-Office Administrator**
My role has had to change like many others during this pandemic, especially around corporate volunteering, which sadly had to come to an abrupt end. However, what this did do was free me up to focus on our basement and storage, anyone who has volunteered at Barnabus will know just how chaotic it sometimes can be! We are often overwhelmed by the generosity of people who donate to us, which sometimes means that our storage is also overwhelmed, but now that we have the time to deal with it, our storage room is much more functional and organised. The great thing about this is that we are much more aware of what we have and
so are in a better position to get the people we support the things that they need.
## Encouraging Alan to make the final leap
In March 2021, after six months in this shared tenancy, Alan was ready for the next step. As this would involve him moving into his own flat and reducing the level of support he was receiving, he was understandably a little apprehensive at first. This was a big change, after all. We explained to Alan that this was all part of his journey and that we believed he was ready for this jump – he agreed!
Alan is now happily and confidently living in his own one-bedroom flat. He keeps it to a high standard, he supports his neighbours by helping the lady downstairs maintain the garden, he routinely vacuums all the communal areas, and he manages his money really well. He still worries over bills, but knows that we’re always on hand to support him through any letters he receives.
Now in regular contact with his adult children and thriving in his new environment, Alan is a true inspiration. He proves that anyone can make that change with the right support, some self-belief, and plenty of encouragement. We couldn’t be more proud!
*Name has been changed to protect our friend’s identity
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Communication and Fundraising**
Although all of our large fundraising events were cancelled during last year many people did solo fundraising events from dressing up to do normal day to day activities to running round the garden all of these wonderful people raised lots of money and awareness for us.
## **Alex Simpson – Communications Officer**
Like every job fundraising was massively affected by the national lockdowns and social distancing regulations. A large part of fundraising entails meeting people in person whether it’s to build relationships and represent Barnabus or the organising of and attending large events. Both of these suddenly stopped in March of last year. This left us with several challenges; finding new ways to keep our supporters up to date with our work, finding how to find and engage new supporters and finding ways to replace the income that we would not be receiving from all the cancelled fundraisers that we rely upon every year.
Through digital communications there was not only a way to continue to communicate with our supporters, but also an opportunity as everyone was relying on the internet more to stay on touch with each other and causes they cared about. I started to write weekly blogs to inform our supporters of the ever changing work our frontline staff were doing. In April the service we provided changed rapidly from week to week so this was a really useful tool. However it became apparent that our supporters were enjoying the regular articles that were offering more depth than the communications I would write each week before the pandemic. This was reflected in both the shares and responses on social media and the amount donated. I have continued writing weekly or fortnightly blogs as a way of showing our supporters an insight into the work we do every week that their support makes possible. I want to thank Making You Content, one of our corporate supporters, which has helped us with the blogs and digital content over the past year.
It has been brilliant to be able to highlight the amazing work our frontline staff do every day through the successes, big or small, and the struggles they go through for our friends on their often long road to recovery and new hope.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## – Annette Hewitson Finance Manager
This year was full of ups and downs, at the beginning of the pandemic none of us knew if we would raise the finances needed to ensure the Beacon and support office would still be there at the end of it. Fortunately we were able to access emergency funding which got us through the year and we are now in a good position to weather the next year.
**----- Start of picture text -----**
100%
90%
80%
70%
60% Grants
50% On-line donations
40%
Monthly giving
30%
20% General donations
10%
0%
2021
2020
**----- End of picture text -----**
_Where have our funds come from?_
As you can see from the chart above the percentage of income we received from grants increased significantly this year. Whilst our front line workers were supplying meals and walking the city streets to support rough sleepers, our management team and fundraisers were very busy applying for as many grants as possible as we had no idea how we were going to replace the income that large sponsored events, like the Manchester 10k, bring in. The hard work paid off and the resources to continue into the next year are in place.
Despite the necessary restrictions we are blessed to have been able to continue to serve those in need. There have been many changes and much uncertainty but we are now beginning to settle into our new ways of working.
## Charitable Objectives
To promote the preservation and protection of the good health of homeless
persons
To relieve the poverty of homeless persons, in particular by the provision of food, clothing and temporary shelter
To advance the Christian Religion
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Responsibilities of the Trustees**
Charity law requires the trustees to prepare financial statements for each financial period, which show a true and fair view of the state of affairs of the charity and its financial activities for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently:
- make judgments and estimates that are prudent and reasonable:
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence.
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 enable them to ensure that the financial statements comply with the Charities Act 2011. They 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.
Signed on behalf of the trustees J R Price (Trustee)
Date: 23[rd] September 2021
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Independent Examiner’s Report to the Members of The Barnabus Trust**
I report on the accounts of the charity for the year ended 31[st] March 2021, which are set out on pages 17 to 24.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried 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 comparison of the accounts presented 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 not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 130 of the 2011Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Eric Southwick BA(Hons) FCA FCIE DChA Date: 23[rd] September 2021 Eric Southwick & Co Charity Accountants 51 The Avenue Seaham Co Durham SR7 8NS
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31[st] March 2021**
|**Notes**
**£**
**Income and endowments from:**
Donations and legacies
3
778,236
Charitable activities
4
2,513
Other trading activities
5
8,617
Investments
6
271
**Total**
789,637
**Expenditure on:**
Raising funds
7
25,664
Charitable activities
8
526,813
**Total**
552,477
237,160
**Net movement in funds**
237,160
**Reconciliation of Funds**
Total funds brought forward
367,331
**Total funds carried forward**
604,491
**Unrestricted**
**funds**
**Net income/(expenditure)**|**£**
92,701
-
-
-
92,701
-
32,578
32,578
60,123
60,123
22,154
82,277
**Restricted**
**funds**|**£**
**£**
870,937
498,498
2,513
8,009
8,617
23,997
271
367
882,338
530,871
25,664
21,525
559,391
589,669
585,055
611,194
297,283
(80,323)
297,283
(80,323)
389,485
469,808
686,768
389,485
**Total funds**
**2021**
**Total funds**
**2020**|
|---|---|---|
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 19 to 24 form part of these accounts.
17
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Balance Sheet As at 31[st] March 2021**
|**Notes**
**Fixed Assets**
Tangible assets
11
**Total fixed assets**
**Current assets**
Debtors
12
Cash at bank and in hand
**Total current assets**
**Current Liabilities**
13
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**The funds of the charity**
Restricted income funds
15
Unrestricted income funds
16
**Total charity funds**
Creditors: Amounts falling due
within one year|**£**
58,398
428,590
486,988
11,664|**£**
**£**
**£**
211,444
231,712
211,444
231,712
43,163
127,125
170,288
12,515
475,324
157,773
686,768
389,485
686,768
389,485
82,277
22,154
604,491
367,331
686,768
389,485
**2020**
**2021**|
|---|---|---|
The financial statements were approved by the trustees, authorised for issue and are signed on their behalf by:
J R Price Trustee
Date: 23[rd] September 2021
The notes on pages 19 to 24 form part of these accounts.
18
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Notes to the accounts**
## **1 Accounting policies**
- In preparing the accounts the following accounting policies have been complied with: a) 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) (effective 1 January 2019) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
- b) Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
- c) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the Trust. Unrestricted funds include a revaluation reserve representing the restatement of freehold property at market value.
- d) Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
- e) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
- f) All incoming resources are included in the Statement of Financial Activities when the Trust is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
- i) Donations and legacies are received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is conditional on the delivery of a specific performance by the Trust, are recognised when the charity becomes unconditionally entitled to the grant.
- ii) Income and endowments from charitable activities is accounted for when the letting or activity takes place and deposits received during the year in respect of future periods are carried forward as deferred income.
- iii) Other trading income from the shop is accounted for when earned.
- iv) Investment income is included when receivable.
- v) Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
- g) Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:
- i) Expenditure on raising funds comprise costs associated with attracting voluntary income, including costs of trading for fundraising purposes including the charity’s shop.
- ii) Expenditure on charitable activities comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
- iii) All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource.
- h) All fixed assets are initially recorded at cost.
i) Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Freehold property / improvements 4%, straight line Plant and machinery 25% reducing balance Fixtures and fittings 25% reducing balance Motor vehicles 25% reducing balance Computer equipment 25% reducing balance
19
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Notes to the accounts (Continued)**
## **1 Accounting policies (Continued)**
- j) The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the Trust. The annual contributions payable are charged to the Statement of Financial Activities.
- k) Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **2 Taxation**
- The charity is exempt from taxation on its income and gains where they are applied for charitable purposes. Irrecoverable VAT is included in the cost of the goods or services on which it was charged.
## **3 Income and endowments from: Donations and legacies**
|**4 Income and endowments from: Charitable activities**
**5 Income and endowments from: Other trading activities**
**6 Income and endowments from: Investments**
**7 Expenditure on: Raising funds**
**£**
**£**
Other donations and grants
778,236
92,701
**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
Breakfast money
-
-
Contractual income
-
-
Support related income
2,513
-
**Total**
2,513
-
**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
Clothes recycling
1,175
-
Other sales
435
-
Fundraising events
6,952
-
Sponsorship income
55
-
**Total**
8,617
-
**Restricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
Bank interest receivable
271
-
**Unrestricted**
**funds**
**Restricted**
**funds**
**£**
**£**
Postage and stationery
4,644
-
Fundraiser's fees
9,492
-
Other fundraising costs
11,528
-
**Total**
25,664
-
**Unrestricted**
**funds**
**Restricted**
**funds**|**£**
**£**
870,937
498,498
**Total funds**
**2021**
**Total funds**
**2020**
**£**
**£**
-
1,364
-
1,691
2,513
4,954
2,513
8,009
**Total funds**
**2021**
**Total funds**
**2020**
**£**
**£**
1,175
4,673
435
11,283
6,952
8,041
55
-
8,617
23,997
**Total funds**
**2021**
**Total funds**
**2020**
**£**
**£**
271
367
**Total funds**
**2021**
**Total funds**
**2020**
**£**
**£**
4,644
6,334
9,492
9,390
11,528
5,801
25,664
21,525
**Total funds**
**2021**
**Total funds**
**2020**|
|---|---|
20
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Notes to the accounts (Continued) 8 Expenditure on: Charitable activities**
The financial effect of closing our upcycling project Renu in February 2020 was only felt during the next financial year, as our expenditure reduced due to no rent, no tutor or other associated costs. Due to periods of closure and restrictions on the number of people who could access our services, we did not need security services which led to a considerable reduction in expenditure. Benevolence increased due to Barnabus being the recipient for Manchester City Council's payments for catering for the Everyone In hotels from April - June 2020. The increase includes payments of these funds to Church of the Apostle and Reach Out to the Community as a joint project.
## **9 Employee information**
No employee received emoluments in excess of £60,000 during the year (2020 nil). Employee costs during the period were as follows:
|Wages and salaries
Social security costs
Other pension costs|**£**
**£**
310,480
344,882
19,417
14,026
3,711
6,140
333,608
365,048
**2021**
**2020**|
|---|---|
21
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Notes to the accounts (Continued)**
## **9 Employee information (Continued)**
The average number of people employed during the period was as follows:
Charity staff
|s:||
|---|---|
|**2021**|**2020**|
|**£**|**£**|
|15.0|16.5|
The effect of Covid19 on staff salaries was a reduction as we had a number of staff leave and new staff join throughout the year. The nurse's salary was included in 2019-2020 which has also reduced our wages and social security.
## **10 Trustee information**
No trustee received remuneration (2020: none) or was reimbursed expenses (2020: nil) during the year.
## **11 Fixed Assets**
|**Fixed Assets**|||||
|---|---|---|---|---|
||**Freehold**|**Improvements**|**Plant and**|
**Fixtures and**|
||**property**|**to property**|**machinery**|
**fittings**|
|**Cost or valuation**|**£**|**£**|**£**|**£**|
|At 01 April 2020|372,479|31,394|2,054|41,071|
|At 31 March 2021|372,479|31,394|2,054|41,071|
|**Depreciation**|||||
|At 01 April 2020|173,541|15,070|1,967|31,174|
|Charge for the year|14,899|1,256|22|2,474|
|At 31 March 2021|188,440|16,326|1,989|33,648|
|**Net book value**|||||
|At 31 March 2021|184,039|15,068|65|7,423|
|At 31 March 2020|198,938|16,324|87|9,897|
||**Motor**|
**Computer**|||
||**vehicles**|
**equipment**|**Total**||
|**Cost or valuation**|**£**|**£**||**£**|
|At 01 April 2020|21,779|19,271|488,048||
|At 31 March 2021|21,779|19,271|488,048||
|**Depreciation**|||||
|At 01 April 2020|17,688|16,896|256,336||
|Charge for the year|1,023|594|20,268||
|At 31 March 2021|18,711|17,490|276,604||
|**Net book value**|||||
|At 31 March 2021|3,068|1,781|211,444||
|At 31 March 2020|4,091|2,375|231,712||
|**Debtors**|||||
||||**2021**|**2020**|
||||**£**|**£**|
|Gift Aid Reclaims|||58,398|43,163|
## **12 Debtors**
All debtors are repayable within one year of the balance sheet date.
22
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Notes to the accounts (Continued)**
## **13 Creditors: Amounts falling due within one year**
|Hire purchase contracts
Trade creditors
Taxation and social security
Other creditors|**£**
**£**
1,746
1,746
(62)
2,755
5,991
4,100
3,989
3,914
11,664
12,515
**2021**
**2020**|
|---|---|
## **14 Pensions**
The charity contributes to a defined contribution pension scheme in respect of employees. Contributions made by the charity during the year amounted to £3,711 (2020: £6,140).
## **15 Restricted income funds**
|**Restricted income funds**||||
|---|---|---|---|
|**Unrestricted income funds**
Dwell Project
Restricted Salaries
General fund|**Balance at**
**1 Apr 2020**
**£**
3,874
18,280
22,154
**Balance at**
**1 Apr 2020**
**£**
367,331|**Income**
**£**
15,000
77,701
92,701
**Income**
**£**
789,637|**Expenditure**
**Balance at**
**31 Mar 2021**
**£**
**£**
(7,073)
11,801
(25,505)
70,476
(32,578)
82,277
**Expenditure**
**Balance at**
**31 Mar 2021**
**£**
**£**
(552,477)
604,491|
|The increase in income due to Covid 19 has allowed us to increase our reserves from 3
to 6 months and to designate funds for much needed increases in staff salaries.||||
## **16 Unrestricted income funds**
## **17 Analysis of net assets between funds**
|**Restricted funds**
Current assets
**Unrestricted funds**
Fixed assets
Current assets|211,444
393,047|**£**
**£**
82,277
22,154
231,712
604,491
135,619
686,768
389,485
**2021**
**2020**|
|---|---|---|
## **18 Related Party Transaction**
There are no transactions with related parties that require disclosure.
23
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2021**
## **Notes to the accounts (Continued)**
## **19 Controlling Parties**
The charity is controlled by the trustees.
## **20 Other Information**
The charity is an unincorporated trust with its registered office at The Beacon, 45 Bloom Street, Manchester, Lancashire, M1 3LY.
## **21 Comparative Statement of Financial Activities by fund type (2020)**
|**£**
**Income and endowments from:**
Donations and legacies
480,853
Charitable activities
8,009
other trading activities
23,997
Investments
367
**Total**
513,226
**Expenditure on:**
Raising funds
21,515
Charitable activities
507,135
**Total**
528,650
(15,424)
**Net movement in funds**
(15,424)
**Net income/(expenditure)**
**Unrestricted**
**funds**|**£**
**£**
17,645
498,498
-
8,009
-
23,997
-
367
17,645
530,871
10
21,525
82,534
589,669
82,544
611,194
(64,899)
(80,323)
(64,899)
(80,323)
**Restricted**
**funds**
**Total funds**
**2020**|
|---|---|
24