Charity Number 1174410 Barnabus (Manchester) FOR THE JOURNEY OFF THE STREETS Trustees, Report and Financial Statements 31" March 2024 We believe in people's ability to change We don't give up on people Everything we do is founded on hope
Barnabus (Manchester) Trustees, Report and Financial Statements 31 March 2024 The trustees present their report and accounts for the year ended 31 $1 March 2024. 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 accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). st Reference and Administrative Information Charity Name Barnabus (Manchester) Charity Number 1174410 Charity Trustees SEBest T A R Elston J Bliss S Lavelle D Fawcett M Lacey (On Sabbatical) Chair 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 Adam James Eric Southwick & Co Accountants 51 The Avenue Seaham Co Durham SR7 8NS Solicitors Glaisyers ETL 3 Hardman Square Manchester M3 3HF
Barnabus (Manchester) Trustees, Report and Financial Statements 31 March 2024 Structure and Organisation st Organisation The organisation is a Charitable Incorporated Organisation registered as a charity on 29th 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 operations 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 sl March 2024 the charity had funds totalling £816,221 (2023". £868,740) of which £571,224 (2023: £623,743) were unrestricted funds. £842,534 (2023: £784,766) had been raised during the year and £895,054 (2023: £740,309) 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.
Barnabus (Manchester) Trustees, Report and Financial Statements 31sI March 2024 Foreword from our Chair of Trustees, Steve Best One morning on holiday in May, whilst E T- wondering how to start this year's report. I was reading my daily bible study notes and that morning's passage taken from Acts 3 told the I story of Peter and John healing a blind beggar ?. at the Beautiful Gate. Do you remember the "Silver and gold have I none, but what I have I give unto you, in the name of Jesus Christ of Nazareth rise up and walk" How appropriate! When people come to i. K. Barnabus asking for help, we are seeking ways ¥V ,. to do much more than provide a meal and a shower, we want to change lives, in the power of that same Holy Spirit. Our charity is gradually changing focus to what we believe are the longer-term needs of our service users. Prudently, we have started to acquire leased properties to house people who we can work with to help improve their lives. We expect to have 16 people on our programme in the next few months, plus another 20 people on our resettlement programme (in tenancies with private landlords). The aim is to support people who want to break out of the cycle of homelessness and temporary accommodation. This work is being furthered with the help of our partner churches who are joining us in showing that faith needs backing with actions! We are so grateful. In one of our prayer letters, I saw recently:_ "The work we do here at Barnabus is underpinned by the faithful prayers, donations, volunteers and financial support of the local church. we could not do what we do without this support." A huge Thank You must go to our wonderful staff, volunteers and donors. Our staff manage to cope with some very difficult situations with tremendous skill and perseverance., l am constantly amazed at how they remain cheerful and always show such love and kindness to our service users. Our volunteers are, of course, the heart of Barnabus, we couldn't operate our service without them, and are so grateful for the many blessings they share. Each year I thank our amazing CEO Yvonne, for everything she does, for her influence over Barnabus, work and particularly for placing Jesus at the head of everything. Finally, I want to thank the trustees for their oversight and commitment to Barnabus. I know how much Yvonne and the team value their input. Last year we strengthened the Board by appointing our special Housing Advisor as a full Board member. We are delighted that Dave Fawcett is making such an impact by sharing his knowledge and expertise in social housing.
Barnabus (Manchester) Trustees, Report and Financial Statements 31st March 2024 Introduction by our CEO, Yvonne Hope Fok IHEIouiNEI , OFF THESIREEIS 2023-24 has been another year of ups and downs - fortunately we had more positive news than negative! The rent inflation in the private rental sector means we have seen more people than ever before unable to afford their rent or to find anywhere affordable to live. This means that it Is taking longer for us to find emergency accommodation for people because of the lack of move on accommodation. In addition, the sudden rise in the number of people who were given refugee or asylum status over the winter period and having to sleep rough was a particularly bumpy patch. Thankfully, our strong relationships with Manchester City Council, with our sister charities and with accommodation providers means that we do eventually find the right places for people to move to. BARNABUSMRa ,. This was why we wanted our accommodation project up and running in 2023. we knew this was coming as we had already seen the start of this in 2022-23 after the evictions moratorium ended. With the help of two of our amazing landlords, we took on our own move on accommodation, 3 flats, and one supported accommodation with two bedrooms. It's been a real rollercoaster and a lot to learn - praise God for all the kind people who have supported us financially, with their knowledge and experience, and emotionally too! It was a dream come true to have our own accommodation after years of discussing it, and we hope this is just the beginning. It's been a positive year of focusing on people's wellbeing and skills. We could not achieve this without all our fantastic partner services. everything from primary healthcare from Helen, our Homeless Outreach Nurse at Urban Village Medical Practice to much needed haircuts from Haircuts 4 Homeless. Setting up a Digital Skills session helped people overcome their fear of the digital world, and Nordoff Robbins, music therapy sessions helped people to write their own songs. It's been a privilege to see people's skills and confidence grow, especially our partner volunteers who are moving on from homelessness into a stable and secure lifestyle. I must applaud also our incredible volunteers who contributed 2763 hours to Barnabus. Some of our volunteers have been with us for quite a few years now and continue to bring their skills and enthusiasm to every area of Barnabus. I give my sincere thanks for your commitment and blessings for your future. I can only thank God that he heard and responded to the thousands of prayers we prayed over the men and women we support. He continues to show his faithfulness to us and to them through the excellent governance of our Board of Trustees, who are so generous with their knowledge, skills and belief in what we do. l am especially thankful for their care and consideration not just for our guests and tenants, but for our staff and volunteers. Thank you for all your support, however you supported us in 2023-24. If l am honest, there were times that your support was what got us through the day. Never underestimate the power of a kind word or action!
Barnabus (Manchester) Trustees, Report and Financial Statements 31. March 2024 The Power of Partnerships Neil Cornthwaite Partnerships Manager During this last year I have continued to work with our church partners across the city. These churches support us with volunteers, prayer, donations and financial support. In turn I have had the privilege to share about Barnabus, work and vision to end homelessness for good with congregations across the city. STICE NETWORK Alongside this, I have continued to serve in the Manchester Homelessness Partnership, working in the Real Change Mcr alternative giving campaign and joining the Homelessness Prevention Action Group. Homeless prevention has been a high priority as I have spent a good amount of my time this year setting up a Homelessness Prevention Hub pilot project in North Manchester with local churches. Working with our partners to ensure key services were present at the churches, community cafés means that people from North Manchester could access housing rights and homeless prevention help in their community, removing the need to travel to Manchester FTEN HAVE A ORE HOPE FOR PEOPLE WALKING OUQH OUR DOOR8, N THEY DO FOR M8ELVES II City Centre. Part of this work has allowed me to connect with the local High School as part of the Homelessness Prevention steering group for the area. Alongside many partner agencies, we have helped the school develop its prevention work to help families who are struggling, getting cases referred for help and preventing homelessness for families at risk. Over this last year we have continued to partner with many different ministries, including The Message, The Nazarene Theological College and the Mosaic Justice Network. These ministries partner with us in our Christian outreach across the city. °message NTC
Barnabus (Manchester) Trustees, Report and Financial Statements 31 March 2024 The Beacon Support Centre. The start of the journey off the streets st New Clients to the Beacon During 2023-24, we welcomed 1.139 guests to Barnabus. 651 were brand new to us. 70 60 50 40 30 20 io We have seen a number of changes in the types of guests who have used the Centre. For example, from October 2023, we started to see an increase in the number of people who had become street homeless after receiving a positive asylum decision. This was due to the govemment processing the backlog of asylum claims. We saw refugees who had to leave home office accommodation at short notice, sometimes as little as a week's notice. This meant our numbers increased dramatically and for some weeks we could not accommodate everyone who wanted to attend the Beacon. The Manchester Horneless Partnership came together and a Welcome Hub was set up for refugees at The Mustard Tree, meaning we could start signposting people for specific support. Men and Women 13% We have seen many changes throughout the last year in terms of what accommodation is available from the council and routes to get people accommodated. This has been hard to navigate at times but we continue to maintain positive relationships with the council and attend weekly meetings to discuss accommodation options for the most vulnerable street homeless people. 87Y(* Female • Male 13 % of the people coming into the centre this year have been women, many of whom have very complex needs. Helping these women to progress in their lives can be very challenging; we worked with multiple organisations to achieve a safe outcome for those women. Our Volunteers Tom-Breakfast Volunteer 'Volunteering and supporting the rough sleeper breaast at Barnabus has been an amazing i experience. It s more than just serving food,. it's about connecting wilh individuals who often feel invisible and unheard. Every Monday, as I serve drinks or take orders, I witness the resilience and strength of those facing immense challenges. This experience has deepened my empathy, reminding me of the importance of commtsnity, kindness and compassion, as well as giving me great perspective for my own life and challenges. Getting the opportunity to brighten someone's day, change their position or their outlook has been an absolute privilege. .411 Our volunteers are so committed to helping improve the lives of the guests we see; from running our early breakfast and moming support sessions to getting involved in fundraising and awareness.
Barnabus (Manchester) Trustees, Report and Financial Statements 31 St March 2024 We continue to recruit new volunteers as we have periods where we are short of volunteers, especially when university students leave Manchester for the summer. In February we said goodbye to Martha, our Support Coordinator, and hello to her replacement, Rose, who has some exciting ideas for our volunteers. We held volunteer socials (including a Quiz and Pizza night) where those in different teams could get to know each other, giving each other advice and building the team spirit. These events are a crucial part of our volunteering programme, they bring great enjoyment, we are therefore planning more events over the next few months. Partner Volunteers Our Partner Volunteer scheme is going from strength to strength. In the last year, we have had seven partner volunteers who have all had their own journey and experienced homelessness in different ways. Our partner volunteers help in the kitchen and clothing store and help with cleaning and general building maintenance. We see them gain new skills, increase in confidence, move away from their old lives and away from addiction. They have also formed a positive supportive community and positive friendships. We are planning a new partner volunteer trip in the summer to say thank you for all their hard work. Crew Afternoon Artivities Nordoff Robbins, Music Therapy sessions have been running since September 2023 and have become a very popular activity; we have seen some amazing musical talents among our guests. from harmonica playing, to piano playing, guitar playing and singing. The guests wrote their own song about their experience of being homeless, entitled It must be love I suppose which they performed together in the final session. It was incredible to see the power of music bringing everyone together and seeing a different side to our guests, allowing them a safe space where they could be creative and forget about the stresses and worries they were facing. We have also restarted our allotment project at The Church of The Nazarene in Longsight. Each week a group of guests, including some from our housing support program, have been working hard to clear the weeds and overgrown raised beds. They grow lots of different vegetables and fruits, which we use to make meals in our afternoon activity sessions. This has been a well-attended session and we have seen the therapeutic power of being outdoors. We have seen new friendships formed through working together and sharing a coffee break.
Barnabus (Manchester) Trustees, Report and Financial Statements 31st March 2024 Case Work: Navigating the bumps in the journey Eleisha Barrow Case Worker Because we experienced a lot staff changes this year, I have carried out a lot of my casework in the Beacon. l am normally based in the support office where it is quieter and more private. I was still able to sit with people and work through their situation with them, but I had to adapt to doing this in the busier environment of the Beacon. This has enabled me to build up a rapport with people who come into the support centre, so that when I take them over to the support office or ask them to come and see me in there, l am already a familiar face to them. Working in the Beacon has enabled me to be in the thick of hearing where people are up to and helped me to catch people at a tricky point in their life to help them go in the right direction. It has been good to see people progress from their first visit to the Beacon to giving them support myself, to then move onto the resettlement team and some are now living independently. One example of this is Harry. who came into the Beacon support centre in November. Harry had been sofa surfing with friends for a few years. He had come to the UK several years ago as a refugee and started his life here in home office accommodation but once he gained his refugee status, he was only entitled to the same housing as everyone else. He went from friend to friend, sofa surfing, sometimes staying out on the streets in between. When he came to us a friend, who had been very controlling of his situation, had kicked him out. Harry was very upset and stressed about sleeping on the streets and initially the council said that they could not put him in accommodation even though he was suffering with diabetes, arthritis, and other health issues that added to his difficulties on the streets. I helped him to speak to the council to review his assessment and they agreed to put him into temporary accommodation. Unfortunately, the accommodation was not suitable for his health needs, which had a negative impact on his mental health. I helped Harry to go back to the council and to see if there was a better solution for him. This resulted in Harry being offered his own flat with a housing association. Throughout this time, I was also helping Harry to access the health services that he needed. I regularly checked in with him regarding his mental health supporting him to stick with his plan. l also helped to sort out his benefits to make sure he was receiving the right amount. Meeting Harry and getting to know him when he first came into the Beacon meant that he trusted me and so allowed me to help him with what he needed. When Harry began to find a bit of stability with his flat l introduced him to one of our resettlement workers, who would be taking over his case, as he was now living independently and just needed help to maintain his tenancy. This progression took place over a 6-month period and it saw Harry improve in his mental health, become more confident in managing himself and his tenancy, and living in a place where he was able to address his health issues. It has taken Harry a while to transition, but we have been able to support him at each stop along the way and he has always had someone to reach out to and to help him stay off the streets. 'not his real name
Barnabus (Manchester) Trustees, Report and Financial Statements 31 St March 2024 A Dream Come True: Our Own Housing For the last 6 years, our Resettlement team has worked with people in private tenancies with different Landlords around the city. We help people to rnanage their tenancies and build their lives around their hopes and aspirations. To date we have worked with over 100 people and have an incredible 87% success rate. Some of these people are now working, some have reconnected with estranged family members and some of them now have families of their own. Our team now has a number of landlords who offer accommodation to us whenever possible. They have worked hard to build a good reputation with these property owners who, like us, want to house people in decent accommodation where they can make a home for themselves. Unfortunately, not all property owners offer a good standard of accommodation and after the pandemic., it became more difficult to find new landlords with suitable properties. This was very unfortunate and frustrating. As a team, we recognised we could not change the situation that was happening within our city. We realised that what we could do was change our approach. After many visits up and down the UK to different projects and lots of research around laws and regulations, with the blessing of the Board of Trustees, in 2023 we set up our own Housing project. We recognise that not everyone is ready for a private tenancy after the trauma of homelessness. They need time and support to learn about themselves, build confidence, reflect on what they have been through, as well as engaging with services to help them deal with their mental health and substance misuse, all the while building community and life skills. We felt it was important to give people that stepping stone with wrap-around support to help them build a brighter future. This is why we set up our first supported accommodation. We currently have two residents living in this accommodation,. each resident is on a programme where they learn life skills from budgeting to cleaning to finding a doctor. They complete eight hours of community work each week to help them find purpose and to fill some of their time with healthy and useful activity. To help build their skills and to aid recovery from homelessness and lor addiction, we ask that they engage with five hours of support each week. This might include a key worker meeting each week, group work, life skills sessions, housing management reviews, counselling, recovery work, mental health support and well- being activity sessions, as well as working with medical and other services to work on recovery. After a guest has completed their journey through our supported project, we need to find somewhere for them to call home. We are constantly looking to engage with landlords whose values align with ours to source good quality flats and house shares. 2024-25 is already underway with more supported accommodation and more involvement from the residents in our culture of continuous improvement.
Barnabus (Manchester) Trustees, Report and Financial Statements 31st March 2024 Bringing The Light: The Dwell Project Angela van Dinter Faith Co-ordinator In the last year we have had the pleasure of seeing 15 people make a step forward in their spiritual joumey and make a confession of faith in Jesus in the Beacon during our Support sessions, in our Light Sessions and in the accommodation projects we have been invited to. We have given out 140 Word for Todays, 20 bibles, numerous gospels and books on spiritual matters. We continued to run our weekly Christian centred meeting every Thursday (fomierly called the God Slot and now called The Light Session). Over the year we have seen over 100 guests, many ofwhom we have prayed with and had the opportunity to speak hope and life over them as they face uncertain futures outside. The Light Session draws on our local church partnerships,. we host different leaders and pastors from different churches across Manchester who have shared a life giving message from the Bible to our guests. Beside e. this, we were blessed by the energy and enthusiasm of the students from The Message in Wythenshawe, as they gave a day a week to volunteer and support us in coming alongside the guests listening to their stories and sharing the gospel with them. We also welcomed a fantastic Theology placement student from the Nazarene college who is now a member of our staff. Having this much extra support meant we were able to run extra sessions in addition to the Light Session, including a very well attended Alpha course. This had a high level of engagement with the guests. Our placement student also arranged for our guests to have a private screening of The Chosen, with our sincere thanks to Odeon Cinemas. We have had great feedback from the 8 accommodation projects that we visit. Many have remarked that our presence in the projects make a positive difference to the mood of the residents. The staff recognise that our prayer and reflection sessions have contributed in a significant way to the wellbeing of the residents in general. Over the year we have had around 80 people engage with our sessions in the projects. Victor James, the previous Faith Co- ordinator, also led 121 sessions to support some of our resettlement residents in their tenancy and other challenges they were facing in their lives and in their relationships. It has been a great year for Dwell in general and we can see how God is leading us to both expand and develop our work. We are so grateful to everyone who has been a part of this project over the past year, especially our faithful Dwell volunteers who make this work possible through their time and care for our guests. 10
Barnabus (Manchester) Trustees, Report and Financial Statements 31 March 2024 Making Transformation Possible: Fundraising: st Carol Price Fundraising Manager To reflect our longer-term work and our new supported accommodation project, we knew we needed a new brand. 2023-24 was a whole year of preparing for the launch of our new branding. This involved everything: a new look and tone for our website, new signage, a new van wrap and so much more. We have to say a huge thank you to Havas Lynx and Making You Content for their amazing pro-bono support, which has made this rebrand possible. IOMDPE We centred our new branding on one idea. Bamabus is here for *.L I people for their whole journey off the streets. It reflects our work long- term wrap-around work with people who are rough sleeping, on the street until they are in their own homes ensuring that they leave homelessness behind for good. Our logo shows the corner turned and the journey up away from homelessness in front of a gradient representing change and growth. Importantly our service users, supporters and partner organisations have all received the branding really well. It has been great to see our bright and hopeful new branding appear around the city on the big screens on Portland Street and at fundraising events. The Big Give For the second year running, we took part in the Big Give Christmas Challenge a match funding campaign where we spend the summer months securing pledges from generous supporters, companies and grant bodies. We then use this promised money to double donations made during a week long campaign in December. ATHr This year we set the goal of raising £40,000 to pay for one year's funding towards two staff, a recovery worker and an engagement worker. Both with the aim of helping people experiencing homelessness recover from the trauma, which may have caused them to become homeless or holds them in the cycle of homelessness. Thanks to our extremely generous supporters, we exceeded this goal and raised an incredible £44.436, allowing us to fund both roles. The Big Give has now become a fixture in the fundraising calendar as a great way to boost our Christmas fundraising. Dragon Boat Race Returning to Sale Water Park for another year of the awesome Charity Dragon Boat Race, we couldn't wail to be back on the water dodging geese and swans with our amazing supporters. Joined by teams from PLS Solicitors Manchester, Manchester Credit Union and Property Hub, we raised an amazing £6,479. 11
Barnabus (Manchester) Trustees, Report and Financial Statements 31 March 2024 Ongoing corporate support st Two amazing companies have supported us by donating a share of the price of their goods and services. Professional Mortgage Services and Wellbox have donated thousands of pounds through their long term partnerships with Barnabus in the past year. We are so thankful for their support. Regular donations like these allow us to more accurately plan ahead and improve our services. ' POR THEoURP1EY ' OFF TIIE8TItEIT8 David'5 Story I first came to Manchester about two years ago. I had been living in London and had been attacked on the streets. Fortunately, the receptionists from my doctors found me and got me to the hospital. I had a fractured arm and had been stabbed in the back and face. At this point, I was at rock bottom and needed to do something to get out of my situation. Someone advised me to get out of London and gave me the name of a service in Manchester that might be able to help. I came to Manchester but the service I had been sent to was only for people under 25, they gave me some information about other services in Manchester and I spent some time going round these services. Then I met a staff member at Barnabas who had been through a similar experience as I had been through. I took their advice and connected with CGL, an organisation Ihat helps people going through addiction. At this time, I was placed in an accommodation project, which unfortunately was not the right fit for me. With help from my caseworker at Barnabus I managed to change accommodation and to get into a place where I felt more settled. With this combination of support and accommodation that was more suitable I found that my drug taking was reducing and I was managing well on a script. I decided that the time was right to start my volunteering journey and signed up to Barnabus, partner volunteer programme. l enjoy being in the Beacon Support centre where I can help others to access the support that has helped me to get to a much better place in my life. l am now living in the Barnabus Supported House where l am learning skills to equip me for life in a tenancy of my own. I have begun to volunteer with Shelter where l am going to be mentoring others who are on their own journey out of addiction and I feel stronger and more able to deal with any challenges in my life. The tuming point in my life was having support from someone who had experience of the challenges I was going through and who never told me what to do but instead offered good relevant advice. 'not his real name 12
Barnabus (Manchester) Trustees, Report and Financial Statements 31st March 2024 Stewarding our Resources: Funding Annette Brown Deputy CEO Where does our funding come from? loo% 90% 80% 70% 60% 50% 40% 30% 20% io% 2024 2023 2022 2021 Individuals Churches > Corporate ll Grants ll Legacies w Other We raised an incredible £842,534 over the year and spent £895,054. We had raised the funds to set up the housing project during the previous financial year, 2022- 2023. This meant we knew that we would have a deficit in 2023-24. because we were spending money which we had already raised and would not show as income during the year. We managed to raise enough funding to get our first supported house under way. Then in March 2024, we received an amazing grant that will provide a housing support worker for 2 years and allow us to set up another house. We want to grow our supported housing by about 12 beds per year over the next 5 years, giving us around 60 beds by 2029. We are good at diversifying our funding streams. however individual giving dropped this year, mostly due to the cost of living crisis. Part of the giving from individuals is monthly donations,. our monthly giving income has remained static for the past 3 years. Like every organisation, private or charitable, our costs have increased and we have carefully monitored our spending. Raising grant money has been a challenge, especially for core costs. We are hugely grateful to Lloyds Bank Foundation, which has funded us for 9 years now. Sadly we are at the end of their funding now that our income exceeds their funding criteria, but innovative funders such as Lloyds have funded everything from staff salaries to a new client database. We have experienced staff shortages for a large part of this year. Recruitment was difficult but we finished the year with 16 staff members. With the housing project now under way we are hoping to recruit two more staff as housing officers to help us increase capacity. 13
Barnabus (Manchester) Trustees, Report and Financial Statements 31 March 2024 st 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 14
Barnabus (Manchester) Trustees, Report and Financial Statements 31 St March 2024 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 stsndards 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. ned on behalf of the trustees S E Best (Trustee) Date: 23rd September 2024 15
Barnabus (Manchester) Trustees, Report and Financial Statements 31st March 2024 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 2024, 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 accordan 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 2011 Act; 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. Adam James MAAT Eric Southwick & Co Accountants 51 The Avenue Seaham Co Durham SR7 8NS Date: 23rd September 2024 Eric Southwick & Co Comparly Accountants & Charity Experls 16
Barnabus (Manchester) Trustees, Report and Financial Statements 31st March 2024 Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31 St March 2024 Unrestrlctod Restrlcted Total funds Total funds funds funds 2024 2023 Income and endowments from: Donations and leqacies Charitable activities Other trading activities Investmenls Total 548,463 7,418 79.756 19,980 655,617 142.605 600 43.713 691,068 8.018 123,469 19.980 842.534 715,294 6,637 54,436 8,399 784,766 186,917 Expenditura on: Raisinq funds Charitable activities Total 47,044 748,573 795,616 47,044 848,010 895.054 29,467 710,842 740,309 99,437 99,437 Net incomel(expendtture) (139,999) 87,480 (52.519) 44,457 Transfers between funds Net movement In funds 19,425 (120,574} 119,425) 68.055 (o) (52,519) 44,457 Reconcillatlon of Funds Toial funds brouqht fowdrd Totsl funds carried forward 623,743 503,169 244,997 313,052 868,740 816,221 824,283 868,740 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 25 form part of these accounts. 17
Barnabus (Manchester) Trustees, Report and Financial Statements 31. March 2024 Balance Sheet As at 31 st March 2024 2024 2023 Fixed Assets Tanqible assets Total fixed assets Current assets Debtors Cash at bank and in hand Total current assets Current Llabllltles Creditors: Amounts falling due within one year Net current assets Total assets less current Ilabilities Net assets 170,741 170,741 196,107 196,107 12 40.474 650,954 691,428 39,873 653,469 693,342 13 645,479 816,221 816,221 672,633 868,740 868,740 The funds of the charlty Restricted income funds Unrestricted income funds Total charlty funds 15 16 313,052 503,169 816,221 244,997 623,743 868,740 The financial statements were approved by the trustees, authorised for issue and are signed on their behalf by: Best Trustee Date.. 23rd September 2024 The notes on pages 19 to 25 form part of these accounts. 18
Barnabus (Manchester) Trustees, Report and Financial Statements 31sI March 2024 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. 19
Barnabus (Manchester) Trustees, Report and Financial Statements 31st March 2024 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 l improvements 4 /0, 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 Unrestrlct8d Restrfcted Total funds Total funds funds funds 2024 2023 Other donations and qrants Total 548,463 548.463 142,605 142.605 691,068 691,068 715,294 715,294 4 Income and endowments from: Charitable activities Unrestricted Restricted Total funds Total funds funds funds 2024 2023 Contractual income Fees Income Support related income Total 1,450 2,760 3,208 7,418 1,450 2,760 3,808 8,018 600 600 6,637 6,637 5 Income and endowments from: Other trading activities Unrestricted Restricted Total funds Total funds funds funds 2024 2023 Clothes recyclinq Housinq Benefit {Income) Fundraising events Sponsorship income Total 2.008 15,171 45,267 17,310 79,756 2.008 22.520 81.631 17,310 123.469 1,778 7,349 36,363 52,658 43,713 54.436 20
Barnabus (Manchester) Trustees, Report and Financial Statements 31st March 2024 Notes to the accounts (Continued) 6 Income and endowments from: Investments Unrestrlcted Restrlcted Total funds Total funds funds funds 2024 2023 Bank interest receivable Total 19,980 19.980 19,980 8,399 8.399 7 Expenditure on: Raising funds Unrestrlcted funds Restrlcted Total funds Total funds funds 2024 2023 Postaqe and stationery Donalions admin costs Professional fees Other fundraisinq costs Total 4,746 3,041 10.950 33,053 47,044 3,041 10,950 33,053 47,044 10,925 13,796 29,467 8 Expenditure on: Charitable activities Totil lund$ 2023 Unregtricted funds R•strlct•d fundg Total funds 2024 Wages Social securlty Penslon tosts Counselling Rent, rates and security Insurance Llght and heat Telephone Cleanln8 and hy8iene Other administfatlve expenses Postage and stationery Sundrles T18vel & subslstence Accoinmodation Tralnlng Vel)Icle runnln8 Costs Benevolence Repairs and renewals Depreclation - freehold property Depreclatlon - Smp. to property Depreclatlon - plant and maclilnery Depreclation fixtures and flttlngs Depreciatlon - motof vehlcles Depreclation - computer equlpment Advertisin8 Bank charges Accountancy and le8al fees Tot•1 367,475 33,126 12,865 62,441 5,060 2.171 429,916 38,186 15,036 411,780 37,098 14,188 680 78,932 10,054 17,800 32.005 8,824 12,064 4,667 1,468 5,410 33,201 13,959 4,238 43,634 7,619 14.899 3.139 78,932 10,154 21,013 32.236 8,824 12,200 4,667 1,506 5,512 49.100 13,959 4.238 46,857 7,711 14,899 3,139 63,478 4,162 14,100 20,608 6,645 10,474 loo 3,213 231 136 38 102 1,066 5,885 15,899 5,507 7,603 48,815 9,615 14,899 1,255 12 1.392 7,306 334 11,865 333 11.742 710.842 3,223 91 1,044 6,024 250 14,115 333 21.418 748,573 1,044 6,024 250 14,115 333 28,150 848,010 6.732 99,437 21
Barnabus (Manchester) Trustees, Report and Financial Statements 31. March 2024 Notes to the accounts (Continued) 9 Employee information No employee received emoluments in excess of £60,000 during the year (2023 nil). Employee costs during the period were as follows: 2024 2023 Wages and salaries Social securitv costs Other pension costs 429,916 38,186 15,036 483 139 411.780 37.098 14,188 463.066 The average number of people employed during the period was as follows: 2024 2023 Charity staff 10 Trustee information No trustee received remuneration (2023: none) or was reimbursed expenses (2023: nil) during the year. 11 Fixed Assets 21 18 Fr••hold prop•rtv Improvemènt to property Plint Ind m•¢hln•ry Flxtur•s 4nd flttlnp Cost or valu4tlon At 01 Aprll 2023 Addltlons Dispo$81s At 31 March 2024 372,479 31,394 2,054 41,071 372.479 31.394 2,054 41.071 Depreciatlon At 01 Aprll 2023 Char8e for the year Ellmlnated on dispD5als At 31 March 2024 N•t book valu• 218,238 14,899 18,837 3,139 2,017 36.896 1.044 218,238 18.837 2,017 36,896 At 31 March 2024 154,241 12.557 37 4.175 At 31 March 2023 154,241 12.557 37 4,175 Motor v•hleles CompLrt•r •qulpm•nt Total Coit or valuatlon At 01 Aprll 2023 Addltlons Disposals At 31 March 2024 O•pr*¢latlon At 01 April 2023 Cliai8e for the year Elimlriated on dlsposals At 31 Marcl) 2024 N•t book value At 31 March 2024 39,779 19,271 464,977 39,779 19,271 464.977 15,684 6,024 18.26g 250 273,045 24,322 15.684 18,269 297.367 24,095 1,002 167.610 At 31 March 2023 24,095 1,002 191,932 22
Barnabus (Manchester) Trustees, Report and Financial Statements 31st March 2024 Notes to the accounts (Continued) 12 Debtors Dabtors 2024 2023 Trade debtors Gift Aid Reclaims Prepayments and other debtors 1,270 35,334 3.870 40,474 1,795 32,716 5,362 39,873 All debtors are repayable within one year of the balance sheet date. 13 Creditors: Amounts falling due within one year 2024 2023 Hire purchase contracts Trade creditors Taxation and social security Other creditors 31,868 8,018 6,063 10.798 3,949 5.962 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 £15,036 (2023: £14,188). 15 Restricted income funds Resettlement Funds Owell Piolect Housln8 Project5 Restrlcted Salaries Renovatlon Beacon 2.87Q 12.111 82.148 147.868 11.7511 112.5921 127,3421 157,7541 1,444 11,3241 13.1871 116.3581 2.563 12,829 59,568 229.805 8.285 313,050 14,634 7.949 156,049 8,285 186,917 244.997 199,4391 Iig,4251 16 Unrestricted income funds General fund 623 743 623.743 655617 655617 795 616 795,616 503.169 503 169 23
Barnabus (Manchester) Trustees, Report and Financial Statements 31 St March 2024 Notes to the accounts {Continued) 17 Analysis of net assets between funds 2024 2023 Restrlcted funds Fixed assets Current assets 313,052 244.997 Unrestricted funds Fixed assets Current assets 170,741 332,428 196.107 427 636 868,740 503 169 816 221 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, M13LY. 21 Comparative Statement of Financial Activities by fund type (2023) Unrestricted Restricted Total funds funds funds 2023 Income and endowments from: Donations and l&gacies Charitable aclivilies other Irading activities Investments Total 588,274 6,637 29,428 8,399 632 738 127.020 715,294 6.637 54.436 8,399 784 766 25.008 152,028 Expendlture on: Raisin9 funds Charitable activilies Total 29,467 660,742 690 209 29.467 710,842 740 309 50,100 Net Incomel{expendlture) Net movement in funds {57,471) 57,471 101,928 101,928 44,457 44,457 24