Healthwatch Manchester Charity No. 1179089 Company No. 08465025 Trustees. Report and Unaudited Accounts 31 March 2024
Healthwatch Manchester Contents Pages Trustees, Annual Report In(lependent Examiner's Report Statement of Financial Activities 2to4 Summary Income and Expenditure Account Balance Sheet Notes to the Accounts 9t014 Detailed Statement of Financial Activities Is Page I
Healthwatch Manchester Trustees Annual Report The trustee5. who are also directors of the charity for the purposes of the Companies Art 2006, present their report with the unaudited financial statements of the charity tor the year ended 31 March 2024. REFERENCE AND ADMINISTRATIVE DETAILS Company N¢. 08465025 Charity No. 1179089 Prlncipal 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 charttable company are its Trustees for the purposes of charity law. The following Dirertors and Trustees setwed during the year: (Regigned 13 June 20241 (Resigned 13 June 20241 M. Desai A. Kanji C. Kwaku-odoi F. Mccullough A. Sarson (Resigned l April 20241 C. Steele D.V. Szulist IResigned 30 September 20231 Accountants Powell & Powell Limited Suite F38 & F39 Cheadle Place Stockport Road Cheadle 5K8 2GL OBJECTIVES AND ACTIVITIES Healthwatch is an indepeTrdent champion for people using local health and social care services. Page 2
Healthwatch Manthester Trn5tees Annual Report The main activities undertaken in relation to those purposes are the gathering of peoples views about service5 and what ¢ould be impfoved and sharing those views with those in power to make positive changes happen. We also provide information servlces to people about health and social care setwices available locally. This year has been one of tonsolidation and strength as we grew our board membership and,as incoming chair,1 completed my first year of service. We increased our staff team to four full time posts and I continue to provide strategic leadershlp and organtsational support in my remunerated position. Our ongoing core activities ha¥e included a highly resourced informatlon and engagement hub at our office based in Castlefield in the heart of Manchester. From here we provlde our statutory information and signposting sèNice through our dedicated staff team which assist the citizens of Manchester into health,care and their related complaints and advocacy services. Our expenditure this year has been focused on improving and strengthening this service through the purchase of a new Customer Relations Management Service platform which enables the citizens of Manchester to dirertly contact the providers of health and care services. We are proud to boast holding the most up to date direLtory of health and care services for our citizens. Thi5 is achieved ihrough the statutory duty of NHS England to notify the incumbent Healthwatch tsf any changes to local services, such as pharmacy or GP, SuItIng in the immediate update of this information Én osjr direciory. We operate an Outreach service where our team make regular visits to commLJnity venues, drop-ins, lunch clubs and so on in order to deliver on our other statutory funclion of engagement with ManchesteT Cltizens. This is also a resource intensive Servi with printed materials such as our annual calendar being distributed in r)rder to grow our brand and promote our inforrnation and signposting service. The organisation pyiority areas of focvs in the year were as follows= Engaging with Mand)ester Foundation Trust and Jain Samèj to help facilitate the implementation of lain friendly food options in Manchester Hospltals. Carried out a revSew of 81 Individual GP Practice Web51tes from practices across the city and combined them into an overall report about ready access to information. Designed and creaied an online Women's Health Forum for women In the city known as Manchester Women Together. Reviewing wheelchair access in Wythen5hawe Hospital and combining it with reviews of the other two mojor hospitals in Manchester. We talked to Manche5ler's student population to discuss their knowledge and experience of Mental Health SLFPPOrt Seryices. We conducted multiple focus groups and telephone inteNiew5 Wlth minority groups to revlew different National Health Campaigns. Visited the A&E waiting area at Manchester Royal Infirmary to talk to patients about their experience of using the servi. Designed and produced an informatÉon leaflet regarding advocacy and accessing the IMCA & IMHA seNices whilst in hospital. The aaS of fotus often included the review of 5ervice5 and where thi5 IS the case were followed by reports detailing the associated key finding5 ,conclusions and recommendations. Our organisation is represented at Xey bodie5 such as boards, steering groups and committees by the Chai¥ and management staff which is Crucial in ensurtng the placement of Healthwatch Manchester as an integral part of the Health & Social Care economy in Manchester. Page 3
Healthwatch Manthester Trustees Annual Report As you can imagine from reading this summary, our most precious resource is our staff team and the commitment and enthusiasm of our Chief Executive Officer and his team is regularly commended by OL¥r board. FINANCIAL REVIEW The income of the charity decreased to £148,34512023- £155,199) as a result of a reduction in grants to support specific projects and activities. A deficit of £20,197 was incurred in the year12023.' Deficit £1.8631. The deficit includes exceptional one off costs for the acquisition of a new CRM system and website totalling £8,514 .Despite the deficit for the ¥ear the net asset5 of the charity at £15,685 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 resetves which equates to approximately £38,OCO. The actual reserves at the balance sheet dale were £15,685 and the trustees will continue to monitor efforts to increase the free reserves in line with expected costs. The trustees have considered ihe current and future artivities of the charity and known levels of income and expenditure and are satisfied that the charity is a going concern. STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is controlled by its governing document, the memorandum 8nd articles of association and is constituted as a limited company, limited by guarantee, as defined by the Companies Act 2006. heahhwatch manchester is also greatly influenced by Healthwatch England which is the national umbrella organisation and we are subjert to checks for our compliance with its duties to maintain the brand licence. The Trustee board Ss derived from the membership of Healthwatch Manchester. Full member organisations can req¢Jest board membership. Member organisations reflect the diversity of the Manchester population and its communities. The board seeks to flect this diverstty through it5 proflle and enable members to champion those communities. Curienily the board has representatives from organisations which support voungi disabled, disadvantaged and BAME people and each enriches the board with their skills, local knowledge and experience. There 15 a robust application process wtth a clear audit trail. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy 3t any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Componies Act 2006. The Trustee5 are also responsible for safeguarding the assets of the charity and hence taking reasonable Steps for the prevention and detertion of fraud and other irregularities. The above port has been prepared in accordance with the provisions applÉcable to companies subjecl to the small companies regime as set out in Part 15 of the Companies Act 20( and in accordan with the Charities SORP IFRS 1021. Signed on behalf of the board A. Sarson Trustee 25 November 2024 Page 4
Healthwatch Manchestei Independent Examiners Report Independent Examinei's Report to the trustees of Healthwatch Manchester I report to the chanty trustees on my examination of the financial stalements of Healthwatch Manchester for the year ended 31 March 2024. Responsibilities and basis of report As the charTrty's trustees of the company land also its directors for the purp£e5 of company lawl you are responsiblè for the preparation of the financial statements in accordance with the requirements of the Companles Act 20061'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 Art and are eligible for Independent examination, I report in regpect of my examlnation of your charitV'5 financial statements as carried out (tnder section 145 of the Charities Act 20111'the 2011 Act'l. In carrytng out my examination I have followed the Direciions given by the Charity Commission under section 145151 Ibl of the 2011 Act. Independent examinerfs 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: accounting records were not kept in accordanie 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 requiremenis Lbnder section 396 ot the 2006 Act other than any requirement that the financial statements gÉve a 'tNe and fair, view which is not a matter considered as part of an independent examination. or the financial statement5 have not been prepared it) accordance with the rr.ethods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financlal Reportlng Standard applicable in the UK a#d Republit of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to which attention shoukl be drawn in Éhi5 report in order to enable a proper understandinB of the financial statements to be reached. Stephen L Hennessey FCCA Powell & Powell Limiled Suite F38 & F39 Cheadle Place Stockport Road Cheadle SK8 2GL 25 November 2024 Page 5
Healthwatch M•n¢hèstef Statement of Financial Activities forthe year ended 31 March 2024 Unre5trlrted funds Total funds Total funds 2024 2024 202a Notes Income and endowments from: Charitable activities 148,345 148,345 155,199 Totsl 148,345 148,345 155,199 Expenditure on: Charitable activities Orher 166,140 2,402 166,140 2,402 154,618 2,444 157.062 Total 168,542 168,542 Net gains on investments Net expenditure Transfers between funds 120,1971 120.1971 11,8631 Net expenditure before other 8ain5lllosses 120,1971 120,1971 11,8631 Other 8ains and losses Net movement in funds 120,1971 120,1971 11,8631 Reconciliation of funds- Total funds brought fonNard 35,882 35,882 37,745 Total funds carried foThvard 15,685 15.685 35.882 Page 6
Healthwatth Manchester Summary Income and Expenditure Account for the year ended 31 Mar¢h 2024 2024 2023 Incomo 148,345 155,199 Gross income for the year 148,345 155,199 Expenditure 166,140 154,618 Depreciation and charges for impairment of fixed assets 2,402 2,444 Total eypenditure for the year Net expenditure before tax for the year 168.542 157,062 120.1971 120,197) 11,8631 Net expenditure for the year 11,8631 Page 7
Healthwatch Manchester Balance Sheel at 31 Mai¢h 2024 Company No. 08465025 Notes 2024 2023 Flxed asset5 Tangible assels 7,205 7,205 7,433 7,433 Current assets Debtors Cash at bank antl In hand io 232 33,451 33,683 15,2341 28,449 12.949 Creditors: Amount falling due within one year li 14,4691 8,480 15,685 Net current assets Total assets less current Ilabilities Net assets excluding pension asset or Ilabilty 35,882 15,685 35,882 Total net assets 15,685 35,882 The funds ol the charfty Unrestrlrted fund5 General funds 12 15,685 35,882 Total fvnds 15,685 35,882 These accounts have been prepared in accordance with the special provision5 of Part 15 of the Companies Act 2006 relatill8 to small companies. For the yea¥ ended 31 March 2024 the company was entStled to exemptlon under 5eciion 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 2(X>6. The directors acknowledge their responsibilities for complying Yiith the requirements of the Companies Art 2006 with respect to accounting record5 and the preparation of accounts. Approved by the bo3rd on 25 November 2024 And signed on it5 behalf by.. A. Sarson Trustee 25 November 2024 Page 8
Healthwat£h Manchester Notes to the kcounts for the year ended 31 March 2024 l Accountlng policies Basls of preparatlon The financial statements have been prepared in accordance wtth Accounting and Reportlng by Charities: statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UX and Republic of Ireland IFRS 1021 (effective I January 20151 (Charities SORP IFRS 10211, the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Change in basis of accounting or to previous accounts There has been no change to the accounting policie5 Ivaluation rules and method of accounlingl since last year and no changes have been made to accounts for previou5 years. Fund attounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. These are unrestricted funds earmarked by the trustee5 for particular purposes. These arè unrestricted funds which Include a rev8luation reseTve representing the restatement of investment asseis at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated fund5 Revaluatton fund5 Re5trbCted funds Income Recognition of income Income is included in the Statement of Finarbcial Activities ISOFAI when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be mea5UTed wtth sufficient reliability. Income with related Where income has related expendlture the income and related expeFtditure is expenditure reported gr055 in the SOFA. Donatlons and legacies Voluntary income received by way of grants, donètlolls and Eifts is included in the the SOFA when receivable and onty when the Charily has unconditional entiilement to the income. Tax reclaims on Income from tox reclaims is included in the SOFA at the same time as the donations and gift5 gift/donation to whlch It relates. Oonatèd SeIte$ These are only included in income (with an equivalent arnount in expenditure) ènd facilities V¢he the benefit to the Charty 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 ID the accounts when receivable. Gainslllossesl on This includes any gain or1055 resulting from revaluing investments to market value revaluetion of fixed at the end of the year. assèts Gainslllossesl on investment assets This include5 any gain or loss on the sale of investments. Page 9
Healthwatch Manchester Notes to the A¢¢ounts Expenditure Recognition of expenditure Expenditure is recognised on an accrnals basis. Expenditure includes any VAT which cannot be fijlly recovered. and is ieported as part of the expendlture to which it relates. Expendilure on These comprise the costs a5SOClated with attracting voluntary income, fundraising Taising funds trading cost5 and investment management cost5. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities servi5 in the furtherance of it5 objects, including the making of grants and governance cost5. All grant expenditufe 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. These include those costs a5SOCl3ted with meetin£ the constitutional and statutory iequlrements of the Charity, iE)clvding any au(Iltlindependent examinatlon fees, Costs linked to the strategic management of the Charity, together with a share of other administration costs. These are 5UPPOrt C05t5 not allocated to a particular actlvf(v. Grants payable Governance costs Other expendituie Taxation The charity is exempt from corporation tax on its charttable activitles. Tangible fixed a55ets and depreclation Depreciation is provided at the following annual rates in order to wrlte off each asset over its estimated sefvl life: Computer equipment 33.3% Straight line Freehold investment property Investment properties are measured inltlally at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Flnancial Activities as they arise. Stocks Stock is included at the lower of cost or net realisable value. Donated ttems of stock are recognised at fair value which 15 the amount the ch3rtty woul(1 have been willlng to payfor the items on the open market. 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 trdde 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 wlthin 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. Page 10
Healthwatch Manchester Notes to the Accounts Trade and other credltors Short term creditors are measured at the transartion price. Other creditors and provision5 are recognised Whe 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 èmount to settle the obligation carb be measured of estimated reliably. Creditors and provisions are normally recogn55ed at their settlement amount after Ilowing for any trade discounts due. Research and development Expenditure on research and development is written off in the year in which it Is incurred. Foreign currencies Monetary assets and liabtlities denominated in currencies other than the functional currency of the charity are translated at the rates of exchan8e prevailing at the end of the reporting period. Transactions in currencies her than the functional currency of the charity are iecorded at the rate of exchange on the dale that the transaction occurred. All eKchange differences are are taken into account in arrivlng at net incomelexpenditure. Leased assets Where the charity enters into a lease which entails taking substantially all the risk5 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 classrfied as operating leases. sets held under finance leases are initially recognised a5 assets of the charity at their fair value at the InptIOn of the lease or. if lower, at the present value of the minlmym leage payments. The corresponding liabilrty 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. ssets held under finance leases are depreciated In the same way as owned assets, Opeiating lease paymenls 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 aEgre6ate 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 contfibulions into a separate entity. Once the conlributlOn5 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 separatefy from the company in independentiy administered funds. Receipt of donated goods. facilitles and services All donated goods, facS1ities and setvice5 received are recognised within incomiftg resourte5 and expenditure at an estimate of the value to the charity. Page 11
Healthwat¢h Manchester Note5 to the Accounts 2 Company status The company is a Pflv8te company limited by gtjarantee and consequentty does not have share capital. 3 Statement of Flnan¢lal Acti¥itles- prior year UnrestrFCted funds Total funds 2023 2023 Income and endowments fr¢m: Charitable activities 155,199 155,199 Total 155,199 155,199 Expenditure on: Charitable activities 154,618 154,618 other 2,444 Total 157,062 157,062 Net income 11,8631 11,8631 Net income before other gains/llossesl Other gains and Ios5es'. Net movement in funds 11,8631 11,8631 11,8631 11,8631 Reconciliation of funds., Total funds brought fonvard Total funds carried forward 37,745 37,745 35,882 35.882 4 Income from charitsble actiyltles Unrestrirted Total Total 2024 2023 Grant funding 148,345 148,345 148,345 148,345 155,199 155,199 5 Expenditure on choritable activities Unrestrirted Totsl 2024 Total 2023 Expenditure on choritable octivities Grant funding Governonce cost5 Independent examiners fee 164.040 164,040 152,518 2,100 166.140 2,100 166,140 2,100 154,618 Page 12
Heafthwatch Manchester Notes to the Accounts 6 Other expenditure Unrestficted Total 2024 Total 2023 Amortisation, depreciation, impairmenti profit/loss on disposal of fixed assets 2,402 2,402 2,444 2.402 2,402 7 Net eKpenditure before transfers 2024 2023 This is stated after charging: Depreciation of owned fixed assets 8 Staff costs No employee received emoluments in excess of £60,000. 9 Tangible fixed assets 2,402 2,444 Computer equlpment Total Cost or revaluation At l April 2023 Additions At 31 March 2024 Depreciation and impalrment At l April 2023 Depreciatlon charge for the year At 31 March 2024 13,074 2.174 15.248 13,074 2,174 5,641 5,641 2,402 2,402 8,043 8.043 Net book values At 31 March 2024 At 31 March 2023 10 Debtor5 7,205 7,433 7,205 7,433 2024 2023 Other debtOfS 232 232 Page 13
Healthwaich Manchester Note5 to the Accounts 11 Credltors: amounts fallinB due within one year 2024 2023 Trade creditors Other taxes and social security Other creditors Accruals 1162 2,248 764 1,619 4,469 77 1,833 475 2,849 5,234 12 Movement in funds Incoming resources At31 March 2024 lincludlng other At l April gainsllosses 2023 Resources expended Restricted funds: UnrestrKted funds: General funds 35,882 148.345 1168,5421 15,685 Total funds 13 Analysis of net assets between tund5 35,882 148,345 1168,5421 15.685 Unrestrlcted funds Total Fixed assets current assets 7,205 8,480 15,685 7,205 8,480 14 Reconciliation of net debt At31 Marth 2024 At l April 2023 Cash flows Cash and cash equivalonts 33,451 33,451 120,5021 120,5021 12,949 12.949 Net debt 120,5021 12,949 15 Related party disclo$ure5 Controlling party The company is limited by guarantee and has no share (apital- thus no single paty controls the company. Page 14
Healthwatch Manchester Detailed Statement of Financial Actlvities for the year ended 31 March 2024 Unre5tii¢ted funds Total funds Totsl fvnds 2024 2024 2023 Income and endowments from: Charitable activities Grant funding 148.345 148,345 148,345 148,345 155,199 Total income and endowments 148,345 148,345 155,199 Expenditure on: Charitable activitie5 Grant funding 164,040 164,040 164,040 152,518 152,518 Governance costs Independent examiners fee 2,100 2,100 2,100 Totol ol expendlture on Charitable activities 166,140 166,140 154,618 General administrative costs, including depreciation and amortisation Depreciation of Computer equlpment 2,402 2,402 2,444 2,402 2,402 2,402 2,402 Total of expenditure of other costs Total expenditure Net gains on investments 2.444 168,542 168,542 157.062 120,1971 120,1971 11,8631 Net expenditure Net expendlture before other gainslllossesl other Gèins 120,1971 120,1971 11,8631 Net mo¥ement in funds 120,1971 120,1971 11,8631 Reconciliation of funds: Total funds brought forward 35,882 35,882 37,745 Total funds carried forward 15,685 15,685 35,882 Page 15