2023-03-31-accounts - Healthwatch Manchester

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Healthwatch Manchester

Charity No. 1179089

Company No. 08465025

Trustees' Report and Unaudited Accounts

31 March 2023

Healthwatch Manchester Contents

	Pages
Trustees' Annual Report	2 to 4
Independent Examiner's Report	5
Statement of Financial Activities	6
Summary Income and Expenditure Account	7
Balance Sheet	8
Notes to the Accounts	9 to 14
Detailed Statement of Financial Activities	15

Page 1

Healthwatch Manchester Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2023.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. 08465025

Charity No. 1179089

Principal Office

1st Floor Railway Cottage 33 Collier Street Manchester M3 4NA

Registered Office

1st Floor

Railway Cottage 33 Collier Street Manchester M3 4NS

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

M. Desai A. Kanji

C. Kwaku-Odoi

F. McCullough

J. Rigby

C. Steele

D.V. Szulist

Accountants

Powell & Powell Limited Suite F38 & F39 Cheadle Place Stockport Road Cheadle SK8 2GL

OBJECTIVES AND ACTIVITIES

Healthwatch is an independent champion for people using local health and social care services.

Page 2

Healthwatch Manchester

Trustees Annual Report

The main activities undertaken in relation to those purposes are the gathering of peoples views about services and what could be improved and sharing those views with those in powerto make positive changes happen. We also provide information services to people about health and social care services available locally.

GP registration and access - During the year we carried out a review of GP practices websites which highlighted various concerns over the accessability of the websites to patients and identifying improvements that could be made to meet those concerns.

Covid Safety information especially to those for whom English is a second language

Information and advice service - We have provided up to date information on Covid 19 as well as linking residents to reliable and trustworthy information. The service also supported the Covid 19 vaccination and booster programme along with access to all of the services needed by residents.

Hospital discharge into care - We interviewed patients to share their experiences of hospital discharge to ensure that they were getting the support they needed following the introduction of new rules as a result of the pandemic. This research enabled us to identify areas that needed improvement to meet patient needs and ensure a safer process for everyone.

Social care assessments and supported accommodation - We have worked closely with Manchester City Council inassessing the integration of health services and identifying improvements needed to facilitate the efficient integration of mental health services.

Our Volunteers - Over the course of the year we have had 20 active volunteers who have made significant contributions to our research projects and reports. Volunteer community champions have been at the forefront of our outreach activities providing us with a greater understanding of the residents health and social care needs and identify areas where sustained improvements are needed and encouraged. Our volunteers have also been at the forefront of our social media presence providing important content for residents.

FINANCIAL REVIEW

The income of the charity increased to £155,199 (2022: £154,608) as a result of increased core grant funding and grants to support specific projects and activities. A small deficit of £1,863 was incurred in the year (2022: Deficit £5,157). Despite the deficit for the year the net assets of the charity at £35,582 are at a suitable level for a charity of our size.

Our reserves policy is to have three months of budgeted operating costs in free reserves which equates to approximately £38,000. The actual reserves at the balance sheet date were £35,882 and the trustees will continue to monitor efforts to increase the free reserves in line with expected costs.

The trustees have considered the current and future activities of the charity and known levels of income and expenditure and are satisfied that the charity is a going concern.

PLANS FOR FUTURE PERIODS

The board have identified the following priorities for our work moving forward. The transition from Adolescent Mental Health Services CAMHS into Adult Mental Health Services AMHS, access to sexual health services, hospital discharge into care,accessible information standard compliance and the development of a men's health forum.

Page 3

Healthwatch Manchester Trustees Annual Report

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is controlled by its governing document, the memorandum and articles of association and is constituted as a limited company, limited by guarantee, as defined by the Companies Act 2006. healthwatch manchester is also greatly influenced by Healthwatch England which is the national umbrella organisation and we are subject to checks for our compliance with its duties to maintain the brand licence.

The Trustee board is derived from the membership of Healthwatch Manchester. Full member organisations can request board membership. Member organisations reflect the diversity of the Manchester population and its communities. The board seeks to reflect this diversity through its profile and enable members to champion those communities. Currently the board has representatives from organisations which support young, disabled, disadvantaged and BAME people and each enriches the board with their skills , local knowledge and experience. There is a robust application process with a clear audit trail.

The Trustees are responsible for keeping proper accounting records that 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 Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

D.V. Szulist Trustee 11 August 2023

Page 4

Healthwatch Manchester Independent Examiners Report

Independent Examiner's Report to the trustees of Healthwatch Manchester

I report to the charity trustees on my examination of the financial statements of Healthwatch Manchester for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the Charities SORP (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Stephen L Hennessey FCCA Powell & Powell Limited Suite F38 & F39 Cheadle Place Stockport Road Cheadle SK8 2GL 11 August 2023

Page 5

Healthwatch Manchester Statement of Financial Activities

for the year ended 31 March 2023

Unrestricted funds 2023 £ 155,199	Total funds 2023 £ 155,199	Total funds 2022 £ 154,608
155,199 154,618 2,444	155,199 154,618 2,444	154,608 158,670 1,095
157,062	157,062	159,765
(1,863)	(1,863)	(5,157)
(1,863)	(1,863)	(5,157)
(1,863) 37,745	(1,863) 37,745	(5,157) 42,902
35,882	35,882	37,745

Page 6

Healthwatch Manchester Summary Income and Expenditure Account

for the year ended 31 March 2023

Income Gross income for the year Expenditure Depreciation and charges for impairment of fixed assets Total expenditure for the year Net expenditure before tax for the year Net expenditure for the year	2023 £ 155,199 155,199 154,618 2,444 157,062 (1,863) (1,863)	2022 £ 154,608
		154,608
		158,670 1,095
		159,765
		(5,157)
		(5,157)

Page 7

Healthwatch Manchester Balance Sheet

at 31 March 2023

at 31 March 2023
Company No. 08465025 Notes 2023 £ Fixed assets Tangible assets 8 7,433 7,433 Current assets Debtors 9 232 Cash at bank and in hand 33,451 33,683 Creditors:Amount falling due within one year 10 (5,234) Net current assets 28,449 Total assets less current liabilities 35,882 Net assets excluding pension asset or liability 35,882 Total net assets 35,882 The funds of the charity Unrestricted funds 11 General funds 35,882 Total funds 35,882	2022 £ 3,283
	3,283 5,048 33,279
	38,327 (3,865)
	34,462 37,745
	37,745
	37,745
	37,745
	37,745

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 March 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 11 August 2023

And signed on its behalf by:

D.V. Szulist Trustee 11 August 2023

Page 8

Healthwatch Manchester Notes to the Accounts

for the year ended 31 March 2023

1 Accounting policies

Basis of preparation

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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Healthwatch Manchester Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Computer equipment 33.3% Straight line

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 10

Healthwatch Manchester Notes to the Accounts

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

3 Income from charitable activities

Income from charitable activities
Grant funding	Unrestricted £ 155,199 155,199	Total 2023 £ 155,199 155,199	Total 2022 £ 154,608
			154,608

Page 11

Healthwatch Manchester Notes to the Accounts

4 Expenditure on charitable activities

Expenditure on charitable activities Grant funding Governance costs Independent examiners fee 5 Other expenditure Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets 6 Net expenditure before transfers This is stated after charging: Depreciation of owned fixed assets Independent Examiner's fee 7 Staff costs No employee received emoluments in excess of £60,000. 8 Tangible fixed assets Cost or revaluation At 1 April 2022 Additions At 31 March 2023 Depreciation and impairment At 1 April 2022 Depreciation charge for the year At 31 March 2023 Net book values At 31 March 2023 At 31 March 2022	Unrestricted £ 152,518 2,100 154,618 Unrestricted £ 2,444 2,444 2023 £ 2,444 2,100	Total 2023 £ 152,518 2,100 154,618 Total 2023 £ 2,444 2,444 Computer equipment £ 6,480 6,594 13,074 3,197 2,444 5,641 7,433 3,283	Total 2022 £ 156,570 2,100
			158,670
			Total 2022 £ 1,095
			1,095
			2022 £ 1,095 2,100 Total £ 6,480 6,594
			13,074
			3,197 2,444
			5,641
			7,433
			3,283

Page 12

Healthwatch Manchester Notes to the Accounts

9 Debtors

2023 £ 232 - 232 2023 £ 77 1,833 475 2,849 5,234 Incoming resources £ 155,199 155,199 Unrestricted funds £ 7,433 28,217 35,650 At 1 April 2022 £	Resources expended £ (157,062) (157,062) Restricted funds £ - 232 232 Cash flows £	2022 £ - 5,048
		5,048
		2022 £ - 1,860 627 1,378
		3,865
		At 31 March 2023 £ 35,882
		35,882
		Total £ 7,433 28,449
		35,882
		At 31 March 2023 £
33,279	172	33,451
33,279 33,279	172 172	33,451
		33,451

Page 13

Healthwatch Manchester Notes to the Accounts

14 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 14

Healthwatch Manchester Detailed Statement of Financial Activities

for the year ended 31 March 2023

Income and endowments from: Charitable activities Grant funding Total income and endowments Expenditure on: Charitable activities Grant funding Governance costs Independent examiners fee Total of expenditure on charitable activities General administrative costs, including depreciation and amortisation Depreciation of Computer equipment Total of expenditure of other costs Total expenditure Net gains on investments Net expenditure Net expenditure before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted funds 2023 £ 155,199 155,199 155,199 152,518 152,518 2,100 2,100 154,618 2,444 2,444 2,444 157,062 - (1,863) (1,863) - (1,863) 37,745 35,882	Total funds 2023 £ 155,199 155,199 155,199 152,518 152,518 2,100 2,100 154,618 2,444 2,444 2,444 157,062 - (1,863) (1,863) - (1,863) 37,745 35,882	Total funds 2022 £ 154,608
			154,608
			154,608 156,570
			156,570
			2,100
			2,100
			158,670 1,095
			1,095
			1,095
			159,765 -
			(5,157)
			(5,157) -
			(5,157)
			42,902
			37,745

Page 15