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2021-04-05-accounts

CHARITY NUMBER 1184128

MANCSPIRIT

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

05 April 2021

MANCSPIRIT

INDEX

PAGE NUMBER CONTENTS
1 - 6 TRUSTEES ANNUAL REPORT
7 INDEPENDENT EXAMINERS REPORT
8 STATEMENT OF FINANCIAL ACTIVITIES
9 BALANCE SHEET
10 STATEMENT OF CASH FLOWS
11 - 17 NOTES TO THE ACCOUNTS

1

MANCSPIRIT

Report of the Trustees for the year ended 05th April 2021.

The trustees present their annual report and financial statements of the charity for the year ended 05th April 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, the Charities Act 2011 and 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 published (FRS 102) (effective 1 January 2019).

Reference and administrative information

Charity Name: MancSpirit CIO Charity Registration Number: 1184128

The charity is governed by a constitution and became a registered charity on the 27[th] June 2019

Trustees (Management Committee)

The Trustees who served during the period are as follows:

Mark Forster (Chair) Jessica Young Mark Vincent Rowe

Key Management Personnel

Damian Carr – Charity manager on a sessional basis

Paul Ludden – Project Manager on a sessional basis

Nothing in this constitution shall authorise an application of the property of the CIO for the purposes, which are not charitable.

Principal Office

23 Leith Road Sale M33 2LR

Bankers

Yorkshire Bank (Manchester) M1 1PW

Independent Examiners

Accountex Pro 16 Cestrian Street Bolton BL3 2BD

2

MANCSPIRIT

Objectives and activities

The objects of the CIO are:

The advancement and promotion for the public benefit of good health and education in the arts, in particular but not exclusively among those with long-term mental illness or distress, by the provision and maintenance of inspirational events and the provision of art workshops and such other activities or forms of training/support as the trustees shall from time to time determine.

A review of our achievements and performance: How our activities delivered public benefit:

The charity trustees can confirm that they have complied with their duty to conduct and

guide the charity to benefit the public using their powers, in accordance with the Objects and Charitable Aims outlined in the Constitution

The main achievements during the year were:

As we entered the second year of the Charity the World was in turmoil and the Covid-19 pandemic had just taken hold. Nothing was certain, a full lockdown had been put in place and everyone we spoke to was struggling with fear, anxiety and at a real loss how to keep going. As a team we kept in touch and were adamant that as a Charity we would do whatever we could to support whoever we could.

Initially all of the work we’d done in the previous year was immediately closed down through no fault of our own and we quickly adapted by utilising new technology such as Zoom and Microsoft Teams. We had just started planning the first of our Creative festivals in Trafford and all our plans to organise and arrange events and activities throughout the region were now impossible due to restrictions, but we knew that people needed opportunity to connect with each other, share positive stories and have hope that they would get through this together. Therefore we decided that the festival would become a week long online festival using whatever means we had to share the stories from the amazing people of Trafford. This meant using a blend of Twitter, Facebook, YouTube, Instagram and any other network we had at our disposal.

In planning the festival we reached out to Trafford Council and other Trafford based community organisations to see how we could collaborate to help them and their beneficiaries. We made great progress with Trafford Carers Centre, Trafford Housing Association and the team responsible for home care services working within Trafford Council.

Homeless creative sessions

Although it was really difficult to maintain we continued to deliver some creative sessions in Homeless centres by delivering materials and then running the sessions online. These carried on for some time but without the opportunity to have face-to-face engagement the attendances soon dropped and we had real difficulty gaining access to the people we were working with. This work has been put temporarily ‘on hold’ until we are able to reinvigorate the project safely and sustainably.

Trafford Carers Centre – Young Carers

This began almost immediately supporting the Trafford Carers Centre with their weekly ‘young carers’ online sessions where they were struggling with content and ways to keep the young carers engaged. We selffunded and arranged sessions with a range of ‘creatives’ that delivered a weekly session in creative mediums including TV presenters, Visual Artists, Spoken word, Musicians, Improvisation and we even organised an online session with a therapy dog!

This then developed into a whole range of regular online sessions where we secured small pots of funding from Trafford council, the National Lottery and continued to use our own resources wherever needed. The sessions were a great success with some of the young carer sessions reaching attendances of over 20 young people.

3

MANCSPIRIT

Trafford Carers Centre – older unpaid Carers

We went on to also trial a range of creative sessions for older unpaid carers to help them with their mental wellbeing and improve their digital skills. This became a programme of 10 themed sessions where we explored the ‘Carer Hero’s Journey’ through painting, poetry, improvisation, writing and regular discussion for the participants to share their own stories, strategies and celebrate success. The huge progress made by the participants over the 10 sessions was amazing and they produces some incredible work. Their use of technology improved significantly, and they grew in confidence. But most of all, they took the creative practice we introduced them too and expanded it further in their own time and with their loved ones.

#OurTrafford Festival

In October 2020 we delivered a week-long online festival celebrating and promoting grassroots community work, creativity, culture and anything positive that was happening in the Borough. The centrepiece of this festival was the inclusion of short videos created by the young carers we had been working with through our creative sessions. They had full control of what they wanted to showcase and share and we had a fantastic poem about Anne Frank, by a young Jewish lad proud of his culture and faith that was viewed by around 6,600 people (87,400 impressions on social media), there was a young girl who sent in a video of her signing BSL to her favourite song and the most heart wrenching was a video sent in by a young man who wrote and performed a monologue capturing his feelings about how his Mum’s cancer had returned. The greatest achievement with this was that his Mum told us that he hadn’t talked to anyone about it at home and she set up a Twitter account and joined in the comments which then started the procesval using whatever means we had to share the stories from the a

As well as the young Carers we commissioned a new song by Trafford based singer/songwriter, Scott Lloyd, that became the theme for the festival, and helped produce and premiered a short film by Trafford writer, Dave Viney, called Love Bugged, which also provided first time experience for a new female director and a new female BAME actor.

We also recorded special Trafford focused episodes of ‘That Great Manc Pod’ podcast with Tony Collier (provost of Altrincham) about his campaigning and fundraising work on prostrate cancer, his own struggles living with a terminal diagnosis and his community based work throughout Altrincham and across Trafford. We also recorded an episode with Aileen Edmunds, Social Impact lead for Trafford Housing Trust (THT), discussing all the great work that THT do supporting people in the Borough.

Overall the festival was a great success, new people joined social media to join in and support family and friends and it brought a real sense of community and inspiration into a very dark and distressing time for many people.

The Great Manc Pod

As well as the festival specials we also continued to develop the reach of ‘Greater Manchester’s Community Podcast, That Great Manc Pod, by recording and sharing interviews with people who were out in our Greater Manchester communities “doing great things and getting stuff done”. We had interviews with Vic Tunrbull, MIC media CIC, about creating podcasts and how they can give community groups a real voice and increase their reach and potential. We interviewed Ian McKay, artist and co-ordinator for Gorton Visual Arts Group, talking about his 20 years of experience delivering community arts based projects. There was also an episode featuring Liam Collins, and actor and writer that had developed a film focusing on the struggles of Men’s mental health against a backdrop of a boxing gym called ‘My Toughest Battle’.

4

MANCSPIRIT

Great Manc Pod ‘The Carling Sessions’

Thanks to the support of the Carling fund we expanded ‘That Great Manc Pod’ podcast to support a range of creatives who were struggling in lockdown and having no opportunities to perform or develop their art. We organised, recorded and produced 9 sessions featuring a mix of Greater Manchester performers in either spoken word or music. Each session focused on each performer and included performances by Sam Lyon, Jack Hyphen, Marcus Christopherson, Dave Smith, Anthony Parker, Reece Williams, Matt Concannon, Gemma Whiteley and Mark Forster. As well as the performances we covered issues affecting the sector such as mental health, Black Lives Matter, Funding, Collaboration and how the pandemic had affected the industry.

Trafford Housing Trust – Digital Inclusion for Older people

Elderly customers at Trafford Housing Trust’s Independent Living and extra care schemes benefited from a digital inclusion programme designed to help reduce loneliness through the challenging winter of 2020. The programme was made available to all 1,100 residents across the Trust’s twenty-two schemes, for residents who are the most vulnerable and have become isolated due to the pandemic.

We delivered a programme of activities, which have been created for and with the residents in mind: from crafting to quizzing, singing to festive fun. The activities were engaging, creative and of shared interests. We also produced and delivered ‘digital inclusion packs’ to all 22 housing schemes, as well as Christmas craft materials, which contained information on how to access a rnge of online services and how to stay safe online.

MancMade / Acts of Hope Charity album

This is an 18 track compilation album created & curated by Ben Guy from the band Narcissus and brought to life by Manchester’s record label, 42’s Records, to raise funds for the charity. It contains contributions from: Johnny Marr, Maxine Peake, Peter Hook, Gaz Whelan and Rowetta (Happy Mondays), Brix Smith, Mark Radcliffe and many more. The album features a diverse array of talent, at all levels of the Manc music scene, from bona fide Legends through to new artists and including many genres. We are incredibly proud that Manchester’s music scene rallied around the work they saw we doing to help people across Greater Manchester communities.

The impact of Covid-19

At the time of writing this report we are still in the midst of the pandemic but incredibly proud of the way we adapted and developed as a team and an organisation. The restrictions really held back the work we had planned to do by delivering a range of programmes that relied heavily on face to face sessions and events, but we are also thankful that we were forced to rethink and that enabled us to expand our community offer by being creative and utilising technology to deliver online sessions, digital festivals and increased our portfolio of films and podcasts. Moving forward we see the benefits of using both face to face and online to ensure that more people can access what we deliver as a Charity

Additionally, we have adapted our creative sessions to be delivered online, reached out to other organisations to explore positive collaborations and applied for several funding grants to put this plan into place as quickly as possible.

Appointment of trustees

The consultation states apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. The Charity will be managed by regular Trustee meetings. All trustees receive an induction into the organisation including an induction handbook.

5

MANCSPIRIT

A review of our achievements and performance: How our activities delivered public benefit:

The charity trustees can confirm that they have complied with their duty to conduct and guide the charity to benefit the public using their powers, in accordance with the Objects and Charitable Aims outlined in the Constitution.

A financial review

The accounts comply with current statutory requirements of the Charities Act 2011. The trustees have reviewed the accounts and confirm they are an accurate reflection of our financial status.

Investment powers and policy

Aside from retaining a prudent amount in reserves, most of the charity`s funds are to be spent in the short term so there are few funds for any long term investment.

Reserves policy and going concern

The balance held in reserves at 5th April 2020 was £26,694 out of which unrestricted free reserves are £6,272 (restricted: £20,422). The trustees aim to build free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The charity’s main source of income is grants.

The trustees consider that it is appropriate to prepare the accounts on a going concern basis, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease.

Volunteers

We have had a range of pro bono advice from people with specialisms in Finance, Legal, Charity development, Branding, Marketing and Fundraising. We have also received the support of a whole range of 'creative' professionals including artists, writers, performers, musicians and those involved in digital creativity. This would number around 60 people who have freely given their time and experience to the Charity. We also value the people who have taken the time to speak to us and give feedback for consultations as individuals and in group settings and we are organising formal working groups to further involve people in the development of the Charity.

Risk Management

The trustees have assessed the risks to which the charity may be exposed with particular reference to those relating to the operations and finances of the charity. Systems are in place to ensure that all risks are recorded for subsequent monitoring and review. In the meantime the trustee’s remain satisfied that all insurable risks have been identified and adequately dealt with and that the charities exposure to other risks is kept at a minimum by good working practice by the trustees and volunteers.

Plans for Future Periods

MancSpirit plans to develop its activities by developing new projects, adapting our creative sessions to be delivered online and work with a range of partners to reach more vulnerable people. We continue to work alongside Greater Manchester Combined Authority (GMCA), Trafford Council, Trafford Carers Centre and Trafford Housing Trust to develop new projects that deliver online creative wellbeing sessions, improve digital inclusion and bring hope and inspiration in what will a very challenging year ahead. This will be expanded further by the development of two more creative festivals in Wigan and Bury, where we will provide a platform and opportunities for a range of legacy projects for other community groups and organisations.

We will also continue to provide paid opportunities for Greater Manchester ‘creatives’ who have been hit particularly hard by the Covid-19 pandemic.

6

MANCSPIRIT

Trustees responsibilities in relation to the financial statements

The charity Trustees are responsible for preparing a Trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the Trustees are required to:

presume that the charity will not continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable

financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on 05th February 2022 and signed on their behalf by:

Mark Forster CHAIR OF TRUSTEES

7

Independent Examiners Report to the trustees of MancSpirit

Registered Charity Number: 1184128

I report on the accounts of the charity for the period ended 05th April 2021 which are set out on pages 8 to 17.

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 2011Act) and that an Independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements:

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.

Date: 05th February 2022

Sugra Akbar FCCA Accountex Pro 16 Cestrian Street Bolton BL3 2BD

8

MANCSPIRIT

Total funds Total funds
Notes Unrestricted RestrictedPeriod ended Period ended
funds funds 05.04.2021 05.04.2020
£ £ £ £
Income from:
Donations and legacies 3 7,079 - 7,079 1,685
Charitable activities 4 - 67,294 67,294 10,000
Other 5 - - - 549
Total 7,079 67,294 74,373 12,234
Expenditure on:
Raising funds - - - 130
Charitable activities 7 2,517 49,817 52,334 7,449
Other
Total 2,517 49,817 52,334 7,579
Net income/(expenditure) 4,562 17,477 22,039 4,655
Transfers between funds 15 - - - -
Net movement in funds 4,562 17,477 22,039 4,655
Reconciliation of funds
Total funds brought forward 15 1,710 2,945 4,655 -
Total funds carried forward 15 6,272 20,422 26,694 4,655

The statement of financial activities includes all gains and losses in the period. All incoming resources and resources expended derive from continuing activities.

The notes on pages 11 to 17 form part of these accounts.

9

MANCSPIRIT

2021 2020
Notes £ £
FIXED ASSETS 1,661 -
Tangible assets 10 - -
Total fixed assets 1,661 -
CURRENT ASSETS
Debtors 12 - 191
Cash at in Bank & in Hand 28,533 4,764
Total current assets 28,533 4,955
LIABILITIES
Creditors amounts falling due WITHIN one year 13 3,500 300
Net current assets or liabilities 25,033 4,655
Creditors falling due more than one year - -
Provisions for liabilities
Total net assets or liabilities 26,694 4,655
The funds of the charity
Restricted income funds 15 20,422 2,945
Unrestricted income funds 15 6,272 1,710
Total charity funds 26,694 4,655

Approved on behalf of the Trustees Management Committee

Mark Forster (Chair of Trustees)

Date: 05th February 2022

The notes on pages 11 to 17 form part of these accounts

10

MANCSPIRIT

Statement of Cash Flows for the year ended 05 APRIL 2020

Period Ended Period Ended
05.04.2021 05.04.2020
£ £
Reconciliation of net movement in funds to net cash flow from operating activities
Net cash used in operating activities 22,039 4,655
Add back depreciation 647 -
Decrease/(increase) debtors 191 -191
Increase/(decrease) creditors 3,200 300
Net cash used in operating activties 26,077 4,764
cashflows from investment activtiies
Interest
Purcahse of fixed assets 2,308 -
Net cash provided by investing activitirs 23,769 -
Increase/(decrease) in cash and cash equivalents during the year
Cash and cash equivalents carried forward 4,764 -
Cash and cash equivalents carried forward 28,533 4,764

11

MANCSPIRIT

NOTES TO THE ACCOUNTS

1.Accounting policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in 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 on 16th July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity's ability 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 4 restricted funds.

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds

Further details of each fund are disclosed in note 17.

(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 of those conditions is wholly within the control of the 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. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

(d) Expenditure Recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

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.

12

MANCSPIRIT

NOTES TO THE ACCOUNTS

(e) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

(f) Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. Thesecosts 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 type of expense.The allocation of support and governance costs is analysed in note 8.

(g) Costs of raising funds

The costs of raising funds consists of advertising and marketing.

(h) Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.

(i) Tangible fixed assets and depreciation

on the followingbasis: Computers 33.33% on cost Fixture and Fittings 25% on cost Equipment 25% on cost

(j) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

(k) Pensions

The charity currently administers contributions to a pension scheme on behalf of individuals. The charity has no liability beyond making its contributions and paying across the deductions for the employees' contributions.

2. Related party transactions and trustees' expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind. Expenses paid to the trustees in the period totalled £nil.

13

MANCSPIRIT

NOTES TO THE ACCOUNTS

3. Donations and Legacies

Donations
4. Income from charitable activities
Restricted and unrestricted grants:
Onward housing
Trafford carers
GMCA
Awards For All
Forever Manchester
Other
5. Income from other activities
Fundraising
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
Period ended
Period ended Period ended Period ended
05.04.2021
05.04.2021
05.04.2021
05.04.2020
£
£
£
£
7,079
0
7,079
1,685
7,079
0
7,079
1,685
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
Period ended
Period ended Period ended Period ended
05.04.2021
05.04.2021
05.04.2021
05.04.2020
£
£
£
£
-
5000
- -
-
5900
-
-
-
44,756
-
-
-
10,000
10,000
10,000
-
144
-
-
-
1,494
-
-
-
67,294
10,000
10,000
Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
Period ended
Period ended Period ended Period ended
05.04.2021
05.04.2021
05.04.2021
05.04.2020
£
£
£
£
-
-
-
549
-
-
-
549

14

MANCSPIRIT

NOTES TO THE ACCOUNTS

6. Expenditure on raising funds

Activity costs

**Period ended ** Period ended
05.04.2021 05.04.2020
£ £
- 130
- 130

7. Expenditure on charitable activities

Expenditure on charitable activities:
Bank charges
DBS
Materials
Travel
Depreciation
Project coordination
Publicity
Refreshments
Software
Other charitable expenditure
Governance
Support
Activities Period ended
Period ended
05.04.2021
05.04.2020
£
£
£
-
-
2
-
-
32
2,265
2,265
23
-
-
24
647
647
41,200
41,200
5,500
-
-
55
-
-
2
316
316
80
6,749
6,749
39
300
300
300
857
857
1,392
52,334
52,334
7,449

8. Allocation of goivernance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown below

Consultacy
Insurance
Postage, Printing & Stationary
Accountancy
£
£
£
Support
Total
Total
-
-
833
833
833
24
24
24
-
300
300
857
857
1714

15

MANCSPIRIT

NOTES TO THE ACCOUNTS

7. Analysis of esxpenditure on charitable activities

As per note 6

8. Analysis of staff costs

There was no employees in the period. The charity paid project managers to run the project on a self employed basis.

9. Independent examiner Fees
Independent examination fees
10. Tangible Fixed Assets
At 06.04.2020
Additions
At 05.04.2021
Accumulated Depreciation
At 06.04.2020
Additions
At 05.04.2021
Net Book Value
At 06.04.2020
At 06.04.2021
11. Stocks
The charity does not hold any stocks
12. Analysis of debtors
Prepayments
Period Ended
Period Ended
05.04.2021
05.04.2020
£
£
300
300
300
300
Computer
Equipment
Total
£
£
£
-
-
-
850
1458
2308
Period Ended
Period Ended
05.04.2021
05.04.2020
£
£
300
300
300
300
850
1458
2308
-
-
-
283
364
647
283
364
647
-
-
-
567
1094
1661
Period ended
Period ended
2021
2020
£
£
-
191
-
191

Debtors and prepayments relate to unrestricted funds in 2021 and 2020,

16

MANCSPIRIT

NOTES TO THE ACCOUNTS

13. Creditors: amounts falling due within one year
Short-term compensated absences (holiday pay)
Overspent Cash
Other creditors and accruals
Deferred income
Taxation and social security costs
14 Creditors: amounts falling due after more than one year
Provision for liabilities
2021
2020
£
£
-
-
-
3,500
300
-
-
3,500
300
2020
£
-
-

15. Analysis of charitable activities

Analysis of movements in unrestricted funds

General Fund
Name of unrestricted fund:
General Fund
Balance at
Incoming
Resources
Balance at
06/04/2020
resources
Expended
Transfers
05/04/2021
£
£
£
£
£
1,710
7,079
2,517
-
6,272
1,710
7,079
2,517
-
6,272
Description, nature and purpose of fund
The "free reserves" after allowing for all designated funds

Analysis of movements in restricted funds

Awards For All
GMCA
Onward housing
Trafford carers
Forever Manchester
Other
Balance at
Incoming
Resources
Balance at
06/04/2020
resources
Expended
Transfers
05/04/2021
£
£
£
£
£
2,945
10,000
12,945
-
0
44,756
31,241
13,515
5,000
5,000
5,900
3,993
1,907
144
144
0
1,494
1,494
0
2,945
67,294
49,817
-
20,422

Name of restricted fund: Description, nature and purpose of the fund

Awards For All To furtherance the activities of the charity GMCA To furtherance the activities of the charity Onward housing To furtherance the activities of the charity Trafford carers To furtherance the activities of the charity Forever Manchester To furtherance the activities of the charity Other small grants To furtherance the activities of the charity

17

MANCSPIRIT

NOTES TO THE ACCOUNTS

16. Analysis of net assets between funds

16. Analysis of net assets between funds
**Unrestricted ** **Designated ** Restricted
funds funds funds Total
£ £ £ £
Tangible fixed assets 1,722 1,722
Cash at bank and in hand 28,533 - - 28,533
Other net current assets/(liabilities) -300 - -3,200 -3,500
Creditors of more than one year - - -
-
Total 28,833 - -1,478 26,755

17. Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at an amortised cost using the effective interest method.