## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||||Year|Year| |---|---|---|---|---|---| |||||Ended|Ended| |||||31.03.22|31.03.21| ||Notes|Unrestricted|Restricted|Total|Total| |INCOME FROM:||Fundsf|Fundsf|Fundsf|Fundsf| |Donations||2,269||2,269|268| |Charitable
Income|(2)||70,079|70,079|81,294| |Income from Trading Activities|(3)|5,021||5,021|3,780| |Otherlncome|||||| |TOTAL||7,290|70,079|77,369|85,342| |EXPENDITURE ON:|||||| |Charitable
Activities|(4)|(1,990)|(69,655)|(71,645)|(67,162)| |TOTAL||(1,990)|(69,655)|(71,645)|(67,162| |NET INCOMING
(OUTGOING)|||||| |RESOURCES FOR THE YEAR||5,300|424|5,724|18,180| |Transfers
between
funds|(15)||||| |Reconciliation
ofFunds|||||| |Total Funds Brought Forward||13,446|11,761|25,207|7,027| |Total Funds Carried Forward|(15)|18,746|12,185|30931|25,207| ## ## |||||||2022|2021| |---|---|---|---|---|---|---|---| |||||||6|6| |Net movement
in funds||||||5,724|18,180| |Add back depreciation||||||821|1,495| |Decrease/(increase)
in stock||||||(254)|| |Decrease/(increase)
in debtors||||||(7,771)|6,943| |Increase/(decrease)
in creditors||||||2,543|(6,885)| |Net cash used in operating||activities||||1,063|19,733| |Cash flows from investment||activities:|||||| |Purchase
offixed assets|||||||(2,459)| |Net cash provided
by investing|||activities||||(2,459)| |Increase/(decrease)
in cash||and|cash equivalents||during|1,063|17,274| |the year|||||||| |Cash and cash equivalents|brought|||forward||25,085|7,811| |Cash and cash equivalents||cardied forward|||||| ## |NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022|||| |---|---|---|---| |1.ACCOUNTING
POLICIES|||| |(a) Sasis of preparation
and assessment
of going concern|||| |The accounts
(financial statements)
have been prepared
under the historicai cost convention|with||| |items recognised
at cost or transaction
value unless otherwise
stated
m the relevant notes to|these||| |accounts. The financial
statements
have been prepared
in accordance
with the Statement
of|||| |Recommended
Practice: Accounting
and Reporting
by Charities
preparing
their accounts
in|||| |accordance
with the Financial
Reporting
Standard
applicable
in the UK and Republic of Ireland|||| |(FRS 102)issued January 2019 and the Financial
Reporting
Standard
applicable
in the United|||| |Kingdom
and Republic of Ireland (FRS 102) and the Chanties
Act 2011.|||| |The chanty constitutes
a public benefit entity as defined
by FRS 102.|||| |The trustees
consider that there are no material
uncertainties
about the chanty's
abikty to continue|||| |as a going concern.|||| |(b) Funds structure|||| |Restricted
funds are funds which are to be used
in accordance
with specific restrictions
imposed||by|| |the donor or trust deed. There are 8 restricted
funds at the year end.|||| |Unrestricted
income funds comprise those funds which the trustees
are free to use for any purpose|||in| |furtherance
ofthe chantable
objects. Unrestricted
funds include designated
funds where the|trustees,||| |at their discretion
have created a fund for a specific purpose.|||| |Further details ofeach fund are disclosed
in note 15.|||| |(c) Income recognition|||| |All income is recognised
once the charity has entitlement
to the income,
it is probable
that the|||| |income
will be received and the amount of income receivable
can be measured
reliably.|||| |Donations
are recognised
when
the charity has been notified
in writing
of both the amount
and|||| |settlement
date.
In the event that a donation
is subject to conditions
that require
a level of performance|||| |before the charity
is entitled to the funds, the income
is deferred
and not recognised
until either those|||| |conditions
are fully met, or the fulfilment
ofthose conditions
is wholly
within the control ofthe|||| |charity and it is probable that those conditions
will be fulfilled
in the reporting
period.|||| |Interest on funds
held on deposit is included
when
receivable
and the amount can be measured|||| |reliably
by the charity; this is normally
upon notification
of the interest paid or payable
by the|bank.||| |(d) Expenditure
Recognition|||| |Liabilities are recognised
as expenditure
as soon as there iss legal or constructive
obligation|||| |committing
the charity to that expenditure,
it is probable
that settlement
will be required
and|the||| |amount ofthe obligation
can be measured
rehably.|||| |All expenditure
is accounted for on an accruals basis. All expenses
including
support costs and|||| |governance
costs are allocated or apportioned
to the applicable
expenditure
headings.
For more|||| |information
on this attribution
refer to note (f) below.|||| |(e) Irrecoverable
VAT|||| |Irrecoverable
VAT is charged
against the expenditure
heading
for which
it was incurred.|||| |(f) Allocation
ofsupport
and governance
costs|||| |Support costs have been allocated
between
governance
costs and other support costs. Governance|||| |costs comprise
all costs involving
the public accountability
ofthe charity and its compliance|with||| |regulation
and good practice. These costs include costs related to independent
examination
'|and|legal|| |fees together
with an apportionment
of overhead
and support costs.|||| |Governance
costs and support costs relating
to charitable
activities have been apportioned|based||on| |staff time and facilities used
in each activity.|||| |The allocation ofsupport
and governance
costs is analysed
in Note 5.|||| ## ## ## ## ## ## ## ## ## |INCOME FROM CHARITABLE ACTIVITIES|INCOME FROM CHARITABLE ACTIVITIES|INCOME FROM CHARITABLE ACTIVITIES|INCOME FROM CHARITABLE ACTIVITIES|INCOME FROM CHARITABLE ACTIVITIES|Unrestricted|Restricted|Total| |---|---|---|---|---|---|---|---| ||||||Fundsf|Fundsf|2022f| |Young Manchester||||||31,800|31,800| |Young Manchester|—Summer||Playscheme|||1,358|1,358| |Manchester
City Council
HAF|||—Summer Playscheme|||8,727|8,727| |Young Manchester|—COSA|||||4,091|4,091| |Young Manchester|—Curious|Minds||||8,785|8,785| |Young Manchester|—Easter Playscheme|||||2,103|2,103| |UK Youth||||||11,479|11,479| |GMP - Aria||||||987|987| |Young Manchester|—Covid Recovery|||Fund||749|749| |||||||70,079|70,079| |Previous Year|||||Unrestricted|Restricted|ota| ||||||Funds
7|Fundsf|2021
7| |Awards for AII||||||9,460|9,460| |Charities
Aid Foundation||||||10,250|10,250| |Young Manchester||||||31,108|31,108| |Young Manchester|—Summer||Playscheme|||4,464|4,464| |Young Manchester|—KCYPS|||||4,770|4,770| |Young Manchester|—Adventure||Fund|||1,617|1,617| |We Love Manchester||||||5,610|5,610| |We Love Manchester
—Covid|||Response|||1,708|1,708| |MCC —Holiday
Hunger||||||725|725| |Great Places Housing||||||6,560|6,560| |GMCA —Covid Support||||||3,772|3,772| |One Manchester||||||1,250|1.250| |||||||81,294|81,294| ## |TE|S TO THE ACCOUNTS FOR THE YEAR ENDED|31 MARCH 20|22||| |---|---|---|---|---|---| |||Unrestricted|Restricted|Total|| |3|INCOME FROM TRADING ACTIVITIES|Funds|Funds|2022|Total 2021| |||E|E|E|E| ||Secondment
Income|4,896||4,896|2,016| ||Fees —Easter bag packing||||1,764| ||Attendance
Fee|125||125|| |||5,021||5,021|3,780| |4|EXPENDITURE ON CHARITABLE ACTIVITIES||||| |||||||Unrestricted|Unrestricted|Restricted|Total|Total| |---|---|---|---|---|---|---|---|---|---|---| |||||||Funds||Funds|2022|| |||||||E||E|E|| ||Employment
Costs|||||1,914||49,683||51,597| ||DBSChecks||||||60|||60| ||Hospitality|||||||159||159| ||Volunteer
Travel 8||Expenses|||||440||440| ||Staff Travel &Subsistence|||||||190||190| ||Activities Costs & Matenals|||||||9,215||9,215| ||Publicity|||||||144||144| ||Events|||||||4,110||4,110| ||Room Hire|||||||2,256||2,256| ||Support Costs|||||||2,908||2,916| ||Governance
Costs|||||||550||558| |||||||1,990||69,655||71,645| |||||||Unrsstnicted||Restricted|Total|| ||Previous Year|||||Funds||Funds|2021|| |||||||E|||E|| ||Employment
Costs||||||558|53,407||53,965| ||Employment
Allowance
Freelance Workers|||||(2,453)||360||(2,453)
360| ||Volunteer
Travel &||Expenses|||||509||509| ||Staff Travel &Subsistence|||||||80||80| ||Activities Costs &|Materials||||||6,554||6,554| ||Publicity|||||||144||144| ||Events|||||||78||78| ||Room Hire|||||||3,250||3,250| ||Support Costs|||||||4,111||4,111| ||Governance
Costs|||||||564||564| |||||||1,895||69,057||67,162| |5|ALLOCATION
OF||GOVERNANCE||AND|General||||| ||SUPPORT COSTS|||||Support||Governance|Total|2022| ||||||Basis ofApportionment|E||E|E|| ||Premises Costs:|||||||||| ||Insurance||||Feoiihec Used||430|||430| ||Printing,
Stationery
& Postage
Telephone
& Broadband||||Fccllaec Used
Fecrriies Used||28
98|||28
98| ||Minor Equipment|&Software|||||30|||30| ||Depreciation
Book-keeping,
Admin
Accountancy|||& Payroll||821
1,509
2,916||558
558||821
1.509
558
3,474| ## ## |GOVERNANCE
CO|STS cont...||||| |---|---|---|---|---|---| ||||General||| |Previous Year||assis orApponlonmeol|Support|Governance|Total 2021| |||||6|6| |Premises Costs:|||||| |Insurance||Fssadss Used|319||319| |Printing,
Stationery
8 Postage
Telephone
8 Broadband
Minor Equipment 5 Software
Depreciation||Fsolioes Used
Fsdfdii.s Used|112
166
267
1,495||112
166
267
1,495| |Book-keeping,
Admin 8 Payroll
Bank Charges
Trustee Meetings
Accountancy|||1,747
5
4,111|12
552
564|1,747
5
12
552
4,675| ## ## ## ## |9|TANGIBLE FIXEDASSET|TANGIBLE FIXEDASSET|S|||Computer|Total| |---|---|---|---|---|---|---|---| ||COST|||||Equipment
f|| ||At 1st April 2021|||||4,489|4,489| ||Additions||||||| ||At 31 March 2022|||||4,489|4,489| ||DEPRECIATION||||||| ||At 1st April 2021|||||2,849|2,849| ||Charge forYear|||||821|821| ||At 31 March 2022|||||3,670|3,670| ||NET BOOK VALUE||||||| ||At 31 March 2022|||||819|819| ||At 31 March 2021|||||1,640|1,640| |10|CAPITAL COMMITMENTS||||||| |||||||2022|2021| ||Contracted
for but not provided|||||f nil|5 nil| |11|STOCK|||||f|| ||Activity
Materials|||||254|| |12|DEBTORS|||||f|5| ||Other Debtors|||||9,542|1,771| |||||||9,542|1,771| ||Restricted|||||9,534|| ||Unrestricted|||||8|1,771| |||||||9,542|1,771| |13|LIABILITIES:AMOUNTS||FALLING DUE WITHIN||ONE YEAR|2022|2021| |||||||5|| ||Other Creditors|||||256|| ||Other Taxes 8 Social Security Costs|||||368|| ||Deferred Income||||||1,440| ||Accruals|||||5,208|1 849| |||||||5,832|3,289| ||Restricted|||||5,824|1,849| ||Unrestricted|||||8|1,440| |||||||5,832|3,289| |14|DEFERRED INCOME
Deferred
income for 2021||comprises secondment||fees in advance|2022
5|2021f| ||Deferred grant income brought|||forward||1,440|8,177| ||Released
during|the year||||(1,440)|(8,177)| ||Deferred
during|the year|||||1,440| ||Deferred income|carried forward|||||1 440| ## ## |MOVEMENT
IN FUND|S OF THE C|HARITY|||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||Balance||||Transfer||||||Balance|| |||1st April||Incoming||ofFunds||||Outgoing||31|March| |Restricted Funds||2021|||||||||||2022| |||6|||||||||6||6| |Groundwork||1,849|||||||||(1,849)||| |Awards
for All||2,442|||||||||(2,442)||| |We Love Manchester||300|||||||||||300| |Great Places Housing||450|||||||||(450)||| |GMCA - Covid Support||706|||||||||(706)||| |Young Manchester||2,758|||31,800||||||(28,722)||5,836| |Young Mcr - KCYPS||1,639|||||||||(820)||819| |Young Mcr - Summer|Playscheme||||1,358||||||(1,358)||| |Manchester
City Council HAF|||||8,727||||||(7,278)||1,449| |Young Mcr - Easter Playscheme|||||2,103||||||(2,103)||| |Young Mcr - Adventure||1,617|||||||||||1,617| |Young Mcr - COSA|||||4,091||||||(3,724)||367| |Young Mcr —Curious|Minds||||8,785||||||(7,122)||1,663| |UK Youth|||||11,479||||||(11,479)||| |GMP -Aria|||||987||||||(853)||134| |Young Manchester
- Covid Recovery|||||749||||||(749||| |||11,761|||70,079||||||69,655||12,185| |Unmstricted
Funds|||||||||||||| |General||10,130|||7,290||||||(1,990)||15,430| |Designated
Funds-Employment||3,316|||||||||||3,316| |Contingency|||||||||||||| |||13,446|||7,290||||||(1,990)||18,746| |Total Funds||25,207|||77,369||||||71,645||30,931| |Details re 2022 funds:-||Contribution||towards:|||||||||| |Groundwork||-towards|a|youth|activities|programme|||||||| |Awards for All||-towards|general||youth
work||activities||||||| |We Love Manchester||-towards|general||youth
work||activities||||||| |Great Places Housing||-towards|play work||||||||||| |GMCA —Covid Support||-towards|covid support||||||||||| |One Manchester||—towards|holiday||hunger scheme||||||||| |Young Manchester||- general|youth work activities||||||||||| |Young Mcr-KCYPS||- towards|filming||& photographic|||equipment.|||This fund is fully||spent.| |Young Mcr - Playscheme||-towards|Easter||8 Summer|playschemes|||||||| |Young Mcr - Adventure||- towards|a|residential
trip for|||young||people.||||| |Young Mcr - COSA||- towards|salary||& activity costs (City||||of|Social Action project)|||| |Young Mcr —Curious|Minds|- towards|salary||& activity costs (training|||||&development)|||| |UK Youth||- towards|salaries, volunteer||||& running|||costs|(Do It project)||| |GMP Aria||- towards|equipment
costs||||||||||| |Young Manchester
- Covid Recovery||- towards|organisation
development||||||and support costs||||| ## |MOVEMENT
IN FUNDS OF THE|MOVEMENT
IN FUNDS OF THE|CHARITY Cont...|CHARITY Cont...|CHARITY Cont...|||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |Previous Year||Balance||||Transfer||||Balance|| |||1st April||Incoming||of|Funds|Outgoing||31 March|| |Restricted Funds||2020f|||f|||||2021f|| |Groundwork||1,737|||||||112||1,849| |Awards for All|||||9,460||||(7,018)||2,442| |Chanties
Aid Foundation|||||10,250||(5,877)||(4,373)||| |We Love Manchester|||||5,610||||(5,310)||300| |We Love Manchester|-Cavid||||1,708||||(1,708)||| |MCC - Holiday Hunger|||||725||||(725)||| |Great Places Housing|||||6,560||||(6,110)||450| |GMCA - Covid Support|||||3,772||||(3,066)||706| |One Manchester|||||1,250||||(1,250)||| |Young Manchester|||500||31,108|||(28,850)|||2,758| |Young Mcr —KCYPS||||35|4,770||||(3,166)||1,639| |Young Mcr —Piayscheme|||||4,464||||(4,464)||| |Young Mcr- Adventure|||||1,617||||||1,617| |Capital:|||||||||||| |Comic Relief|||676||||||(676)||| |||2.948|||81,294||5,677||66,604||11,761| |Unrestricted
Funds|||||||||||| |General|||1,739||4,048||4,901||(558)||10,130| |Designated
Funds-Employment|||2,340||||976||||3,316| |Contingency|||||||||||| ||||4,079||4,048||5,877||558)||13,446| |Total Funds|||7,027||85.342||||67,162)||25.207| |Details re 2021 funds:-||Contribution
towards:|||||||||| |Groundwork||-towards||a youth|activities|programme|||||| |Awards
for All||-towards||general|youth work activities||||||| |Charities
Aid Foundation||-towards||mental|health
support||and detached||youth work.|The|funder| |||agreed|for the unspent
balance||||to be transferred||to unrestricted||| |||reserves.|||||||||| ## ## ## |||Unrestricted|Unrestricted|Restricted|| |---|---|---|---|---|---| |||Funds||Funds|Tots I 2022| |||6||6|f| |Tangible fixed assets||||819|819| |Cash at bank and|in hand|18,746||7,402|26,148| |Other net current|assets|||3,964|3,964| |||18|746|12,185|30931| |||Unrestricted||Restricted|| |Previous Year||Funds||Funds|Total2021| |||||6|6| |Tangible fixed assets||||1,640|1,640| |Cash at bank and|in hand|13,098||11,987|25,085| |Other net current|assets (liabilities)||348|1,866|1,518)| |||13,446||11,761|25,207| ## ##