## **Charity Number 1174410** Barnabus (Manchester)
Trustees’ Report and Financial Statements 31[st] March 2022
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
The trustees present their report and accounts for the year ended 31[st] March 2022. 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) **Charity Number** 1174410 **Charity Trustees** S E Best Chairman T A R Elston J Bliss J R Price M Lacey S Lavelle **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 2022**
## **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 2022 the charity had funds totalling £824,283 (2021: £686,768) of which £782,288 (2021: £604,491) were unrestricted funds. £870,502 (2021: £882,338) had been raised during the year and £732,987 (2021: £585,055) has been expended as detailed in the notes to the accounts.
## **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 2022**
## **A word from our Chair – Steve Best**
Firstly, a tribute to our former Chairman, John Price who “retired” at the end of the financial year. He has been our longest serving Chair, from 2011 to March 2022. He first became a trustee in 2000. John continues to serve as a volunteer and a trustee, driven by his faith. We are so grateful for all he does. I need to say “thank you” to the other trustees. We have a good mix of personalities, backgrounds and skills and we are all passionate about what we do at Barnabus.
I have been a volunteer with Barnabus since 2009, and a trustee since 2017. Like all our supporters, I was amazed at the work being undertaken by staff and volunteers, often in difficult circumstances, and my Christian beliefs led me to get involved!
We have a truly amazing team of staff, who contribute far more than the sum of their salaries! All committed, enthusiastic, and motivated by a willingness to serve those less fortunate. They are led by our wonderful CEO, Yvonne Hope, and we are so grateful to them all.
We are responding to changing needs on the streets of our city. Rather than duplicate the work of other organisations working with the homeless, we are trying to concentrate our efforts on a well targeted group, with the aim of giving them hope as well as finding long term solutions for them. We need to break that ongoing cycle of homelessness.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Chief Executive Officer’s Report**
## Dear Friends,
Another exceptional year for Barnabus; it certainly feels as if the Lord has had his hand on us this year. We were glad to be in a position to open the Beacon again properly after the third lockdown in January 2021; it felt like a new beginning for us and for the people who use the Beacon. Despite having to restrict numbers, it was so positive to be able to work more intensively with people so that they could envisage a future for themselves.
Stories like Ahmed and Jade are why we work at Barnabus. We’re so blessed to be surrounded by people, churches, companies and other groups who just want to help. The incredible support we receive every day makes change a reality for our guests.
As in 2020-21, partners played a key role, from sharing resources, multi-agency working for people who need more help than we can give them alone, to Barnabus leading the partnership work for Manchester’s Cold Weather Provision for 2021-22. None of this vital work would have happened without the committed partnership of charities, statutory bodies, the local authority Manchester City Council and so many others working together towards getting people housed and engaged with support services.
Whatever you did to help: fundraising, volunteering, sharing social media or praying for our work and our guests, thank you. We’re grateful every day to be working out God’s plan for the people we help.
Thank you,
Yvonne Hope
## **C.E.O.**
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **30[th] Anniversary Commemoration**
During 2021 Barnabus celebrated 30 years of working in Manchester to help those who find themselves living without a home of their own. From the early days of our founders Peter and Beryl Green going out onto the streets with sandwiches and a flask, to opening The Beacon Support Centre and onto supporting our guests in their own tenancies, we have worked with thousands of individuals over the years. Although we don’t celebrate that Barnabus still has to exist, we celebrate all those people who have served with us, volunteers, staff, trustees and supporters and those who have come to Barnabus seeking help. We held two events to celebrate this milestone.
The first was a service of thanksgiving held at St. Ann’s Church in the city centre. Peter and Beryl came to share stories about their years supporting people when they had the bus and in the Beacon Support Centre. We were also privileged to see some of the volunteers who have served with Barnabus over the years, who came to give thanks for being a part of the team.
Our friends at Manchester Metropolitan University let us use their amazing space at the Grosvenor Building to hold an evening of fellowship with many of our volunteers and supporters.
Roz Hughes, pictured with Yvonne, was a volunteer nurse with us for a few years; she came in one evening each week to help our guests with their medical needs. She washed a lot of feet to stop guests from developing trench foot.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Neil Cornthwaite- Partnership Manager**
It has been a great year to reestablish partnerships with our supporting churches as well as with new ones. With the restrictions lifting and churches meeting in person again I have been able to once again speak at churches, sharing our vision and our work with the wider church family.
We call all our partnership work with Churches the Dwell project and as part of my work in building church relationships we are asking churches to join us in 3 different levels of support:
- **Resource partners** – churches which support us with donations, volunteering, and prayer
- **Establish partners** – churches which support us with donations, volunteering, prayer and financial giving
- **Sustain partners** – churches partner with us on our Sustain project, committing to having a team of volunteers who will support one of our Resettlement tenants.
The Sustain Project is designed to support a resettlement client out in the community, reducing the need for the guest to contact Barnabus and therefore to gradually reintegrate back into society. The model is designed to reduce loneliness and social isolation whilst also helping guests learn essential life skills that will allow them to succeed in their new home. We believe the church is ideally placed to help achieve these goals by developing trained teams to help our tenants with all of the project’s aims.
Our pilot was in partnership with St Philips in Salford. We trained a team and matched them to a tenant. The pilot has been very successful with our tenant reporting greater confidence and new skills. Our aim over the next year is to develop 30 Sustain partners, which will allow us to expand our resettlement work in a way that sees our guests succeed in maintaining their tenancies and moving on in life.
I have also spent time working with the Manchester Homeless Partnership, engaging with partner charities, Manchester City Council and the business community. I continue to serve on the panel for the Real Change Mcr alternative giving campaign, which was able to continue to fund essential items for rough sleepers despite the effect of the pandemic.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Amy Godden – The Beacon Support Centre**
Many of the guests we support are lacking community, social connection and also experience loneliness. Supporting someone into accommodation is only the beginning of an individual's journey away from the streets.
This year we have focused on developing our social activities which run three afternoons a week. On Monday afternoon the guests can volunteer with us; helping with odd jobs and cleaning the support centre. This has become a very popular session, with guests actively taking pride in their support centre and from here they can choose to become a Partner volunteer. Partner volunteers help to serve food as well as keeping the building clean and tidy and stocking up. Partner volunteers report having more purpose; they have developed skills in the kitchen
and improved their communication skills, confidence and time management. They have also provided a positive example to the other guests attending the centre. We hope to grow this scheme in the next year and train up more Partner Volunteers.
On Wednesday afternoons we run a social afternoon,
where a guest assists a staff 117 referrals to the member to Homeless prepare a Assessment Team meal for
everyone.
The afternoon is filled with games, colouring, chatting and everyone sits down for a meal together. This session has seen friendships develop and has allowed us to get to know the guests on a more individual basis and has created a real sense of community.
On a Friday afternoon we run a film afternoon, which provides a relaxed end to the week, allowing the guests to switch off and socialise.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
756 guests were seen 403 of these were new to us
We have continued to develop our partnership work with external agencies. CGL drug and alcohol services, mental health services, Urban Village nurses and physiotherapy students run clinics weekly and opticians and haircut sessions are held monthly in our support centre.
Once a week a housing officer from Manchester City Council comes in to carry out homelessness assessments. Many of our guests struggled with the phone assessment and did not have their own mobile phones, creating further barriers to accessing accommodation. We are looking to extend our partnership work further, particularly to
25 Referrals to drug services
partner with a counselling service to support the complex trauma and mental health challenges many of our guests face. We are also looking at developing more creative sessions and physical activities.
Although some of our guests’ accommodation options are still limited, the success of this year’s cold weather accommodation allowed many to move into longer term supported accommodation. We were pleased to see people accepting this accommodation after previously declining any support.
Salma’s Story
One individual had been attending Barnabus for a year and a half and due to his immigration status had declined support and was living in a tent in an undisclosed location. Sadly, his physical health and mental health deteriorated and he ended up in hospital. When he was ready for discharge he was moved into cold weather accommodation and 6 months later he is in council accommodation. We continue to support him, linking him with mental health services and immigration legal advice.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## Ahmed’s Story
Ahmed was referred to us by Shelter when he was rough sleeping. He had a wife and children but the relationship had broken down. He was working in a takeaway food shop where they had manipulated and abused him, paying very little money. Because of this Ahmed suffered a mental breakdown where he started drinking heavily, his family left him, and he ended up leaving this job and rough sleeping. He was eventually admitted into a mental health ward.
When he was released from the mental health ward, he was placed in a shared house. Ahmed did not feel safe there as he was surrounded by other people who were drinking or using substances when Ahmed was trying to stay clean. He was rough sleeping in Piccadilly train station when Shelter came across him. They referred him to council emergency accommodation in a hotel but they realised that he needed ongoing support that they did not have capacity to provide.
Shelter brought him to our centre where we met him and discussed how we could support him going forward. Our engagement team provided him with immediate support to help him practically with clothing, a shower, some food, and other useful support. Our case worker met Ahmed when he moved into the hotel to see how we could support him further.
## **Eleisha Barrow -Support Work**
Over the past year our case work has been flexible to respond to the needs of our guests and to adapt in a way that means we can serve a long-term purpose of supporting them in their recovery and in making steps towards living in a home independently. This has ranged from stepping up to support individuals who were accommodated through Manchester’s Cold Weather offer, to assessing and supporting people on to our Resettlement scheme where they can live independently in a private rented property.
**----- Start of picture text -----**
160 referrals
were made to
A Bed Every Night
**----- End of picture text -----**
We assess guests from our Beacon Support Centre who are in need of longer-term support or who are ready to go into accommodation. Our work supports them to stay in accommodation and to address ongoing issues that may be preventing them from living life with stability. We have many people who we see regularly to provide support with their emotional wellbeing, with drug and alcohol or mental health services and any other services they need.
**----- Start of picture text -----**
1155 Instances of
multi-agency
working
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## 342 Guests were helped with benefits claims and queries
When guests are ready to access independent accommodation, we refer them onto our Resettlement team. We then work alongside the Resettlement team to ensure that as guests are taking on the big challenge of moving to independent living, that they feel they are well supported have a smooth transition.
Our work has come with some challenges as the system that we work in has made it difficult to support people as fully as we want to. We have seen a decline in the amount of temporary accommodation available which has meant that we have had to start our long-term support with people who are still rough sleeping. There is also a lack of move-on accommodation from the temporary accommodation which means that people are often stuck in a place of limbo for a longer time than is appropriate. This has meant that they have needed our long-term support more than ever to try and address the barriers to them finding longterm move on accommodation and to support them as much as we can.
We applied for 58 Bank Accounts on behalf of our Guests
Despite the challenges we have seen some amazing changes and progress in people who have been on a journey where we have been able to support them to address their ongoing difficulties and access services that have helped them do this. See Ahmed’s story.
Ahmed’s Story (Continued)
We connected Ahmed with AA meetings and helped him engage with drug and alcohol services. He was also referred to an NHS mental health worker who assessed him and referred him to further support.
As Ahmed began to become more settled in the hotel it was clear to see that he was starting to respond to the support and realised that there was a way he could change and restore his life. Ahmed had previously worked in hotel management in his home country and felt disappointed that he was in his current position now. We worked with him to build up his confidence and encourage him to move towards restoring his life.
Ahmed began a period of sobriety and this immediately helped him create some clarity in his mind about what he needed to do to get himself out of this situation. Although Ahmed started to address his needs and issues, he was stuck in the council’s temporary emergency accommodation with no access to cooking facilities and surrounded by other chaotic people which was affecting his mental health. Despite him starting to take initiative to look after himself, there was only so much he could do whilst he was in there. This had a negative effect on his mental health because he could not remain positive in this environment.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
Ahmed’s Story (Moving on)
We referred Ahmed to our resettlement team who immediately saw his potential as someone who could live independently with a bit of support, unfortunately there were no spaces available for him in their properties. Ahmed began to actively look for private rented properties himself. He went to several viewings and was knocked back many times but eventually he found somewhere that took him on and the resettlement team helped him to move in and set up his tenancy. This was a rocky time for Ahmed as the transition was difficult he had to come to terms with his recent journey and face issues that he had not been able to face whilst he was in temporary accommodation. Slowly he has been able to restore elements of his life and set his life back on track. He is due to start working soon and is taking pride in looking after his flat and managing himself there. Our casework team will continue to work jointly with him and the resettlement team to ensure that he is supported for as long as he needs.
## **Aimee Mee - Resettlement**
The Resettlement programme has been running for 4 years now and during that time we have helped over 70 people into independent tenancies. It is important that we always try to assess people thoroughly so that we can place them in appropriate housing. Most of our tenancies are in shared houses. We then put care plans in place that reflect the support needed for each individual. When funding for the rent and deposit is in place, the tenancy will be signed as well as an agreement to ensure the tenant knows what they should expect from us and what we expect from them.
We arrange for furniture to be collected and delivered, apply for welfare provisions, and find a way of either funding items such as bedding and curtains, or finding donations. We try as much as possible to help the person make that house their home through choosing items to make it feel more personal.
Once the person has moved into the property, we spend a lot of time with them at first helping them to find their feet with settling into the local community and learning to take care of their flat and bills. We often find that around three weeks into the tenancy panic can kick in, with anxiety over finances, coping with responsibility, previous trauma coming to the surface. This is why the Resettlement programme is always more intense in the beginning so that we can support the person through the transition and tailor the support to whatever needs they may have.
Once things settle down a little we look at what the 230 person’s goals Budgeting are with sessions employment, were held hobbies, reconnecting with family. We help them to create a routine and new coping skills.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
24 referrals to Private Rented Accommodation
We have also brought in some community activities into our programme to try to support people with the isolation and loneliness, which we find is one of the most difficult aspects for most individuals once they are off the streets. With our MIX project we have been to the cinema, crazy golf, picnics, museums, football, a farm, games club, baby groups (for the ladies
with small children).
We currently have 23 people on our Resettlement programme. The lack of suitable accommodation in Manchester often slows us down when trying to house new people but, the people we have housed are doing well. No-one on the programme is in arrears with rent, we have people in education, a few of our tenants are working, we have individuals who are volunteering, and we have been able to discharge some individuals as they have become independent and are now able to
The team held 325 Landlord Liaisons ensuring struggling Guests could stay in their homes
manage daily life without our support. We always keep in touch with everyone we discharge; it’s great when they come to visit us in their work uniform, or call us to let us know how well they are doing. It really makes our job worthwhile and the door is never closed to anyone we discharge, if they hit a point in life that they need us we are only ever a phone call away.
A picnic in the park with The Mix
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
Jade’s Story
Jade came to Barnabus in March 2021. She and her partner were both rough sleeping and fleeing a moden day slavery situation.
Jade was pregnant and needed somewhere safe to sleep. Our case worker Eleisha found them a room in a hostel; sadly, her partner overdosed on sleeping tablets and died. Jade’s life fell apart.
Jade came straight to Barnabus the following day and we managed to get her into temporary housing.
She then was referred to the Resettlement programe who supported her alongside Eleisha.
Our Resettlement team helped Jade with household items and all the basic things a new monther would need so Jade could get prepared for her new arrival.
Jade joined the MIX our community project and made some firm friendships.
Jade had family who lived quite far away and eventually Jade felt ready to make contact with them. This went well and Jade has rebuilt her relationship with her siblings as well as her parents. Her worries about letting them down were groundless; they were just happy to have her back in their lives.
Jade had her baby and showed us all what a great mother she is. But she felt very isolated in her temporary accomodation and eventually after a lot of work we were able to find her more suitable accomodation. She has support in place and is getting help to deal with her grief. She is engaging with all sorts of activities and we are so proud of how well Jade is doing.
Jade is now discharged from our Resettlement programme but we still hear from her and she sends her pictures of the baby, which is really lovely to see.
## **Aimee Mee and Cat Conway our resettlement team.**
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Adam Williams – Office Manager**
Covid continued to bring changes especially around things like volunteers as we saw all of our corporate volunteering stopped almost overnight. This could have been a pretty big problem for us had we continued to have our regular stream of weekly donations. However, at the beginning of the year, most people were not driving in and out of the city as many of them were working from home. This meant that I was able to find the time, along with Alan our storeman, to really have a look at what we had in stores and see if we could utilise the space we have in a better way. If there is one good thing that has come out of the pandemic, from my work perspective, it is that the situation gave us the time to make our storeroom much more fit for purpose.
A few dedicated supporters continued to bring in weekly donations during this time. These donations helped us to provide food parcels for those guests who needed to isolate or who were in temporary accommodation without proper cooking facilities. Donations started to pick up towards Christmas but then we were hit with the Ukraine invasion and have spent the last part of the year running low on essential items.
Alan looks after our stores and does everything from driving the van, both picking up donations and delivering anything that needs delivering, to sorting and managing all our donations. Alan spent a lot of time taking food to the Cold Weather hotel this winter. His daily trips have taken a toll on our old van though, which has also delivered over 40,000 meals during the Everyone In initiative.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Alex Simpson – Fundraising**
The past year for fundraising has felt a lot like a slow return to some form of normality. Emerging from the lockdown at the start of the year we entered a summer of uncertainty as people were unsure if new restrictions would be introduced. We struggled to get large numbers of people to sign up to fundraising events as a result of this uncertainty. However, as the year progressed we saw a few more of the larger fundraising events. The Great Manchester Run and the CEO Sleep Out returned; although attendance was lower than we would have expected before the pandemic they were very effective at raising funds for us.
We also saw a rise in the number of smaller events held in support of our work; members of the team attended and spoke at a fundraising Darts Night on Deansgate and a charity quiz in Leeds. The annual parkrun Santa Dash at Heaton Park returned this year and was very successful and enjoyable.
To mark Barnabus’ 30[th] year, we ran several campaigns throughout the year talking about our history and how our work has adapted over the years to match the changing problems of homelessness in our city. This include videos, blogs, stories from supporters, staff and friends from over the years. The year culminated in two 30[th] anniversary commemoration events to which we invited many of our most dedicated supporters.
We’re so grateful to all the fundraisers, volunteers and supporters who have made our work possible this year. We spent the end of the year getting supporters signed up to events for next year; it seems as if confidence and willingness to take part in events has returned and we’re very excited for the coming year.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Finance**
We have been blessed over the last two years in that many more grants became available to us at a time when survival was uncertain. This ensured that we were able to adapt our services as and when needed as COVID rules changed.
**----- Start of picture text -----**
Where does our funding come from?
100%
90%
80%
70%
60%
50%
40%
30%
20%
10%
0%
2021 2022
Individuals Churches Corporate Grants Legacies Other
**----- End of picture text -----**
As you can see from the charts the biggest part of our income for this year as well as the last is grant funding. The grants secured during the year to March 2020 had been lower than usual and it made a big difference to us to be able to secure this funding, individual givers faced such uncertainty and their donations had reduced. The biggest change during this year (to March 2022) is that we received a large legacy payment.
Our fundraising team has worked hard over the last two years when most of the large events we rely on were cancelled. They had to come up with innovative ideas for fundraising events. As this year progressed and we were allowed to gather in larger groups more traditional fundraisers appeared. The Santa Dash at Heaton Park being particularly successful this year.
This year we spent £732,987 and raised £870,502. One of our biggest increases in spending this year has been wages and salaries. We had 17 staff instead of 15 and it was decided that the large legacy would be used to bring salaries nearer to the average for the sector.
## _**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 2022**
## **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
S E Best (Trustee)
Date: 9[th] November 2022
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **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 2022, which are set out on pages 19 to 26.
## **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: 15[th] November 2022
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 2022**
## **Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31[st] March 2022**
|**Notes**
**£**
**Income and endowments from:**
Donations and legacies
3
833,530
Charitable activities
4
9,391
Other trading activities
5
11,393
Investments
6
201
**Total**
854,515
**Expenditure on:**
Raising funds
7
29,557
Charitable activities
8
649,296
**Total**
678,853
175,662
**Transfers between funds**
2,635
**Net movement in funds**
178,297
**Reconciliation of Funds**
Total funds brought forward
604,491
**Total funds carried forward**
782,788
**Net income/(expenditure)**
**Unrestricted**
**funds**|**£**
15,917
70
-
-
15,987
-
54,134
54,134
(38,147)
(2,635)
(40,782)
82,277
41,495
**Restricted**
**funds**|**£**
**£**
849,447
870,937
9,461
2,513
11,393
8,617
201
271
870,502
882,338
29,557
25,664
703,430
559,391
732,987
585,055
137,515
297,283
-
-
137,515
297,283
686,768
389,485
824,283
686,768
**Total funds**
**2022**
**Total funds**
**2021**|
|---|---|---|
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 21 to 26 form part of these accounts.
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**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Balance Sheet As at 31[st] March 2022**
|**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|**£**
31,337
616,521
647,858
15,780|**£**
**£**
**£**
192,205
211,444
192,205
211,444
58,398
428,590
486,988
11,664
632,078
475,324
824,283
686,768
824,283
686,768
41,495
82,277
782,788
604,491
824,283
686,768
**2021**
**2022**|
|---|---|---|
The financial statements were approved by the trustees, authorised for issue and are signed on their behalf by:
S E Best Trustee
Date: 9[th] November 2022
The notes on pages 21 to 26 form part of these accounts.
20
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **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) The Trust meets the definition of a public benefit entity under FRS 102
- c) Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
- d) 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.
- e) Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
- f) Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
- g) 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.
- h) 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 textile recycling.
- 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.
21
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Notes to the accounts (Continued)**
## **1 Accounting policies (Continued)**
- i) All fixed assets are initially recorded at cost.
- j) 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
- 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
- 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**
|**ncome and endowments from: Charitable activities**
**£**
**£**
Other donations and grants
833,530
15,917
**Restricted**
**funds**
**Unrestricted**
**funds**
**£**
**£**
Contractual income
568
-
Support related income
8,823
70
**Total**
9,391
70
**Unrestricted**
**funds**
**Restricted**
**funds**|**£**
**£**
849,447
870,937
**Total funds**
**2022**
**Total funds**
**2021**
**£**
**£**
568
-
8,893
2,513
9,461
2,513
**Total funds**
**2022**
**Total funds**
**2021**|
|---|---|
|||
## **4 Income and endowments from: Charitable activities**
## **5 Income and endowments from: Other trading activities**
|**£**
Clothes recycling
1,668
Other sales
-
Fundraising events
2,725
Sponsorship income
7,000
**Total**
11,393
**Unrestricted**
**funds**|**£**
-
-
-
-
-
**Restricted**
**funds**|**£**
**£**
1,668
1,175
-
435
2,725
6,952
7,000
55
11,393
8,617
**Total funds**
**2022**
**Total funds**
**2021**|
|---|---|---|
22
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Notes to the accounts (Continued) 6 Income and endowments from: Investments**
|**7 Expenditure on: Raising funds**
**8 Expenditure on: Charitable activities**
**£**
Bank interest receivable
201
**Unrestricted**
**funds**
**£**
Postage and stationery
8,165
Fundraiser's fees
8,934
Other fundraising costs
12,458
**Total**
29,557
**Unrestricted**
**funds**||**£**
-
**Restricted**
**funds**
**£**
-
-
-
-
**Restricted**
**funds**|**£**
**£**
201
271
**Total funds**
**2022**
**Total funds**
**2021**
**£**
**£**
8,165
4,644
8,934
9,492
12,458
11,528
29,557
25,664
**Total funds**
**2022**
**Total funds**
**2021**|
|---|---|---|---|
|||||
|||||
Barnabus was the lead applicant for the Homeless Link Partnership Bid. Barnabus distributed the funding to all the partners.
23
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Notes to the accounts (Continued)**
## **9 Employee information**
No employee received emoluments in excess of £60,000 during the year (2021 nil). Employee costs during the period were as follows:
|Employee costs during the period were as|follows:||
|---|---|---|
||**2022**|**2021**|
||**£**|**£**|
|Wages and salaries|384,758|310,480|
|Social security costs|28,062|19,417|
|Other pension costs|13,568|3,711|
||426,388|333,608|
|The average number of people employed|during the period was as follows:||
||**2022**|**2021**|
||**£**|**£**|
|Charity staff|17.0|15.0|
|The increase in salaries was because we|took on 2 new staff members as well as||
|designating a legacy received to bringing|our salaries into line with the rest|of the|
|sector.|||
## **10 Trustee information**
No trustee received remuneration (2021: none) or was reimbursed expenses (2021: nil) during the year.
## **11 Fixed Assets**
|**Cost or valuation**
At 01 April 2021
At 31 March 2022
**Depreciation**
At 01 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021
**Cost or valuation**
At 01 April 2021
At 31 March 2022
**Depreciation**
At 01 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021||**£**
372,479
**Freehold**
**property**|**£**
31,394
31,394
16,326
1,256
17,582
13,812
15,068
**Improvements**
**to property**
**£**
19,271
19,271
17,490
445
17,935
1,336
1,781
**Computer**
**equipment**|**£**
**£**
2,054
41,071
2,054
41,071
1,989
33,648
16
1,856
2,005
35,504
49
5,567
65
7,423
**Plant and**
**machinery**
**Fixtures and**
**fittings**
**£**
488,048
488,048
276,604
19,239
295,843
192,205
211,444
**Total**|
|---|---|---|---|---|
|||372,479|||
|||188,440
14,899|||
|||203,339|||
|||169,140|||
|||184,039|||
|||**£**
21,779
21,779
18,711
767
19,478
2,301
3,068
**Motor**
**vehicles**|||
||||||
||||||
||||||
||||||
||||||
24
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Notes to the accounts (Continued) 12 Debtors**
|Trade debtors
Gift Aid Reclaims
Prepayments and other debtors|**£**
**£**
120
-
29,479
56,660
1,738
1,738
31,337
58,398
**2022**
**2021**|
|---|---|
All debtors are repayable within one year of the balance sheet date.
## **13 Creditors: Amounts falling due within one year**
|Hire purchase contracts
Trade creditors
Taxation and social security
Other creditors|**£**
**£**
1,746
1,746
5,333
(62)
6,113
5,991
2,588
3,989
15,780
11,664
**2022**
**2021**|
|---|---|
## **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 £13,568 (2021: £3,711).
## **15 Restricted income funds**
|**Unrestricted income funds**
**Balance at**
**1 Apr 2021**
**£**
Resettlement Fund
-
Dwell Project
11,801
Restricted Salaries
70,476
82,277
**Balance at**
**1 Apr 2021**
**£**
General fund
604,491|**Income**
**£**
320
16,167
-
16,487
**Income**
**£**
854,515|**Expenditure**
**£**
(9,772)
(20,705)
(23,657)
(54,134)
**Expenditure**
**£**
(678,853)|**Transfers**
**Balance at**
**31 Mar 2022**
**£**
**£**
-
(9,452)
2,755
10,018
(5,390)
41,429
(2,635)
41,995
**Transfers**
**Balance at**
**31 Mar 2022**
**£**
**£**
2,635
782,788|
|---|---|---|---|
## **16 Unrestricted income funds**
25
**Barnabus (Manchester) Trustees’ Report and Financial Statements 31[st] March 2022**
## **Notes to the accounts (Continued) 17 Analysis of net assets between funds**
|**Restricted funds**
Current assets
**Unrestricted funds**
Fixed assets
Current assets|192,205
590,083|**£**
**£**
41,995
82,277
211,444
782,288
393,047
824,283
686,768
**2022**
**2021**|
|---|---|---|
## **18 Related Party Transaction**
There are no transactions with related parties that require disclosure.
## **19 Controlling Parties**
The charity is controlled by the trustees.
## **20 Other Information**
The charity is a Charitable Incorporated Organisation with its registered office at The Beacon, 45 Bloom Street, Manchester, Lancashire, M1 3LY.
## **21 Comparative Statement of Financial Activities by fund type (2021)**
|**£**
**Income and endowments from:**
Donations and legacies
778,236
Charitable activities
2,513
Other trading activities
8,617
Investments
271
**Total**
789,637
**Expenditure on:**
Raising funds
25,664
Charitable activities
526,813
**Total**
552,477
237,160
**Net movement in funds**
237,160
**Unrestricted**
**funds**
**Net income/(expenditure)**|**£**
**£**
92,701
870,937
-
2,513
-
8,617
-
271
92,701
882,338
-
25,664
32,578
559,391
32,578
585,055
60,123
297,283
60,123
297,283
**Restricted**
**funds**
**Total funds**
**2021**|
|---|---|
26