# **Annual Report & Financial Statements** _1[st] January – 31[st] December 2022_ 




## **To everyone who has supported us this year with finance, prayers, advice, corporate giving and friendship, THANK YOU.** 


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|**Contents**||
|---|---|
|**Heading**|**Page No.**|
|Charity & Trustee Details|4|
|Structure, Governance & Management|5|
|Who We Are|8|
|What We Do|9|
|Founder & CEO Report|10|
|Chair Report|11|
|Treasurer Report|12|
|Funding & Community Report|13|
|Schools Work Report|13|
|Catalyst Report|13|
|Admin Report|14|
|Community Café & Centre Manager Report|14|
|Statement of Financial Activities January 2022- December 2022|15|
|Notes to the accounts|18|
|Independent examiner’s report to the trustees of N-GAGE Charitable Incorporated Organisation|25|




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## **Charity & Trustee Details** 

## **Status** 

N-Gage is a registered Charitable Incorporated Organisation (CIO) 1185170 

## **Registered Office** 

N-Gage 3000 Aviator Way Manchester Business Park Wythenshawe Manchester M22 5TG 

## **Founder & CEO** 

Christie Spurling MBE, FRSA 

**Trustees Role** Graham Russell ( _Chair_ ) David Thorpe ( _Treasurer_ ) Jenny Harrison Alistair Chamberlain Tricia Ramarozafy Appointed 10/11/2020. Polly McAllester               Appointed 22/11/2022. **Head Office Staff Role** Nick Coleman ( _Head of Community Engagement & Funding_ Daniel Savage ( _Operations Manager_ ) Hannah Worthington  ( _Community Café Worker_ ) Becky Mottershead _(Schools Work Lead) Will Davies (Youth Work Lead)_ Christina Hanley _(Admin Apprentice)_ 


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## **Structure, Governance and Management** 

## **Constitution** 

The charity was established under a Memorandum of Association and is governed under its Articles of Association. 

## **Membership and Appointment of Directors/Trustees** 

The trustees and directors of the charity are the same people, collectively known as the Board or Board of Directors. 

The Board of Directors may, admit to membership, subject to the restrictions of the articles, individuals (over 16 years) who are interested in furthering the work of the Charity. 

The trustees who served during the year, together with any changes up to the date of approving this report are listed on page 4. 

## **Trustee Recruitment, Induction and Training** 

The membership of the Board is reviewed annually by the board in accordance with its agreed procedures. 

Trustees are recruited for their commitment and the skills and knowledge they can bring to the organisation. All trustees receive induction information and training as appropriate to their needs and there is an opportunity to access ongoing training for personal development. 

## **Register of Interests** 

Trustees are required to complete a form on appointment, which is updated annually, registering their interests, including the membership of other voluntary organisations. The Board procedures ensure that trustees do not participate in decisions in which they have an interest. 

## **Organisation** 

The Board of Trustees shall consist of not less than 3 members, nor more than 9 members appointed at a general meeting. 

At a general meeting of the Charity the trustees shall elect from amongst themselves a chairman, a secretary and a treasurer, who shall hold office from the end of that meeting. 

The day-to-day operations of the Charity are the responsibility of the Chief Executive, to whom the trustees delegate authority for operational matters including finance, employment and development, within the overall strategy agreed by the Board. 


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## **Policies** 

The following policies are in force at N-Gage, they are reviewed and agreed regularly by the trustees and updated according to changes in legislation. If any changes are due, they are discussed with trustees and approved at the next available meeting. 

||||
|---|---|---|
|**Policy**|**Last Review Date**|**Next Review Date**|
||||
|Codes of Ethics|31/01/2023|31/01/2024|
|Data Protection|31/01/2023|31/01/2024|
|Disciplinary, Capability & Grievance|31/01/2023|31/01/2024|
|Environmental|31/01/2023|31/01/2024|
|Equal Opportunities|31/01/2023|31/01/2024|
|Financial Controls|31/01/2023|31/01/2024|
|Fraud Management|31/01/2023|31/01/2024|
|Health and Safety|31/01/2023|31/01/2024|
|Quality Assurance|31/01/2023|31/01/2024|
|Safeguarding|31/01/2023|31/01/2024|
|Schools Work|31/01/2023|31/01/2024|
|Schools Worker|31/01/2023|31/01/2024|
|Schools Safeguarding Form|31/01/2023|31/01/2024|
|Social Media|31/01/2023|31/01/2024|
|To be added- Safer recruiting – GDPR<br>agreement-policyagreement sheet|Next Meeting|31/01/2024|



Safeguarding and DBS: in addition to the above we are registered with Thirtyoneeight, they offer guidance on all aspects of safeguarding and can be called upon for support should any issues occur we need support with. They also process our DBS (police checks). 


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## **Risk management** 

The trustees recognises that in relation to ‘Risk Assessment’, risk is defined as ‘the threat of any action or event which will adversely affect an organisation’s ability to achieve its objectives and execute its strategies’.  It also accepts that the term ‘risk’ can include any circumstances that may, or do, have an adverse effect, and is wider than financial matters.  ‘Risks’ relate not only to the negative consequences of a threat, but also to the impact of not taking advantage of opportunities. 

We have a risk register which is reviewed quarterly to ensure we are keeping a track of any risks that may occur and taking steps to mitigate where practical. 

## **Finance and Accounting** 

The Board of Trustees shall comply with their obligations under the Charities Act 1993 (or any statutory reenactment or modification of that Act) with regards to: 

- a) The keeping of accounting records for the charity 

- b) The preparation of annual statements of account for the Charity. 

- c) The auditing or independent examination of the statements of account for the Charity; and 

- d) The transmission of the statements of account of the Charity to the Commission. 

The funds of the Charity, including all donations, contributions, and bequests, shall be paid into an account operated by the Board of Trustees in the name of the Charity at such bank as the Board of Trustees shall from time to time decide. 

## **Reserves policy** 

It is trustees’ policy to try to maintain a balance on unrestricted funds that equates to at least two months' unrestricted payments. It is held to smooth out fluctuations in cash flow and to meet emergencies. The cash balance of £ 28,492 held on unrestricted (including designated) funds at the year end, together with the amounts payable to and by the charity, met this target. 

The funds belonging to the Charity shall be applied only in furthering the objects. 

## **Annual Return** 

The Board of Trustees shall comply with their obligations under the Charities Act 1993 (or any statutory reenactment or modification of that Act) with regards to the preparation of an annual return and its transmission to the Commission. 

## **Independent Examiner of the Accounts:** 

Joel Williams 1 Montrose Avenue Stretford Manchester M32 9LN 


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**Who We Are** 

## **Our Story** 

N-Gage is a Manchester-based charity that gives young people at risk of educational or social exclusion opportunities and skills to achieve their full potential. 

Working in partnership with schools, Greater Manchester Police, Manchester City Council, and other partners we provide highly successful, flexible and targeted approaches to anti-social behaviour and educational exclusion. 

The charity was founded by Christie Spurling MBE, FRSA in 2006 in response to his own experiences of educational exclusion. 

He is a believer in being part of the solution and all the programmes he has set up for N-Gage try to look at young people as a whole person. If young people are causing problems in school, it is likely that they may also be creating challenges outside of school. We are committed to encouraging all young people to be an active and positive part of their community, in school and out. 

N-Gage has a growing team of passionate staff and volunteers who combine creative skills and a commitment to young people with a range of projects and programmes across Greater Manchester. 

## **Our promise to young people is:** 

- a) To view them as individuals. 

- b) To listen and respect their views and opinions. 

- c) To be honest with them. 

- d) To make new opportunities available to them. 

- e) To challenge and encourage them. 

- f) To offer support to them. 


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## **What We Do** 

We work across Greater Manchester, meeting young people where they are. It can be at our Catalyst Youth Centre in Burnage, through our detached work on their local estates with our Youth Vehicles, or in their schools doing 1-2-1 and group mentoring. 

## **Catalyst Youth** 

We believe that young people are valuable and incredible at bringing about change, so our mission is to help young people to reach their full potential in their community. 

As well as our youth centre in Burnage, we have two mobile youth vehicles that travel around various Manchester communities equipped with a wide variety of resources designed to help young people engage in positive activities and further fulfil their needs. 

## **Schools Work** 

We’ve been working in and with schools since we first started. Getting alongside students who are disengaged from education and are at risk of exclusion is at the heart of what we do. We run 1-2-1 Mentoring Sessions, Group Sessions and are currently working on updating our school resources. 

## **Trips & Holiday Clubs** 

During school holidays we run clubs and take young people out for trips. We provide them with a wide range of experiences such as the countryside, the seaside, activity centres, bowling, golf, laser questing. 

These projects give us the opportunity to get to spend quality time with the young people who attend our sessions. This gives more opportunity to challenge behaviour and encourage their potential. We know that these experiences build them up as individuals and develop their social skills, confidence and teamwork. 

## **Community Café** 

The N-Gage Community Café opened in late 2019, located inside our Catalyst Youth Centre. It opens two mornings a week and provides a range of delicious and affordable teas, coffees and snacks. The aim over the next year is to develop activities and workshops within our café, which will benefit all in the Burnage area and develop cohesion and community spirit across the generations. 


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## **Founder & CEO Report** 

It was great to see the work really picking up again; we worked hard to ensure we could support as many young people as possible during this period.  The centre and bus sessions were full again, with lots of stories about the impact of our work. It was also great to see the bus back out in local communities where it provides a much-needed service. We have welcomed new staff   brilliant to be able to employ Becky who is working hard to develop our school's provision. This is the area of our work where we saw huge growth; I think the need for our one-to-one mentoring became more acute as people started to realise the impact the pandemic had on young people, particularly in education for those who are disengaged. 

It was really encouraging to be successful in several funding bids we had submitted. This was a real endorsement of our dedication and approach to working with young people.  I remain very grateful to all the organisations that trust us with grants. It is a highly competitive time to source funds and often there will be more applications than funds, so any we get are really valued. 

As CEO I see a large part of my role leading the team, providing direction for the organisation and supporting the team who do the face-to-face work. As our scope has increased, I now spend a lot of time troubleshooting, trying to work out the best courses of action and making sure that young people remain at the heart of what we do. Finally, I would like to thank everyone who has supported us during the year.  We provide vital and standalone support in many of the spaces we work. 

None of the above would be possible without a brilliant team, thank you for the support of those who we employ for the amazing job you do and thank you also to the Trustees for your support, we could not do the work without it. 


## **Christie Spurling MBE, FRSA** _Founder and CEO_ 


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## **Chair Report** 

I am very honoured to have been the Chair of N-Gage for 2022 and to work with our wonderful team and partners to help young people. 

In 2022 we finally emerged from the shadow of the COVID regulations, and with the continued support of our funders, supporters, staff, and Trustees we have been able to grow new services and areas of support. I need to make a special mention here to Christie, whose energy and commitment has steered us safely through the pandemic into a period of growth, which has meant we now making an even greater impact on the lives of the young people in South Manchester. 

Sadly, because of COVID there is an increased need to support young people to help them return to school life, and so in 2022 we significantly increased the numbers of schools we support and the number of pupils we engage within our schools’ programme. In addition, our detached sessions fully restarted and are now back to near capacity. We also ran successful play schemes in the Easter and Summer breaks. 

There have been of course challenges in 2022, not least the cost-of-living crisis, where in common with everyone else we have seen a significant increase in energy prices, but with prudent fiscal management we remain in a strong financial position. Like many in the sector we have experienced recruitment issues, with the cost-of-living issue impacting people’s willingness to work in the charity sector. As someone who has found working with N-Gage some of the most fulfilling work I have ever been involved in, I would encourage anyone who has desire to help our young people to consider a rewarding career in Youth work with us. 

From a Trustees’ perspective we saw the resignation of Dave King in January and the appointment of myself as Chair. In November we welcomed Polly McAllester as a new member of the Board of Trustees. 

For the future we are planning to update our vehicle in 2023 and, grants allowing, we will carry out refurbishment of the Catalyst Youth Centre in Burnage.  We will continue to grow the schools offering to support new schools and help more young people. 

In summary N-Gage continues to find ways to support and care for the young people of South Manchester and I am immensely proud to be part of that team. 


**Graham Russell** _Chair_ April 2023 


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## **Treasurer Report** 

The overall income of N-Gage increased from a level of £ 170,027 in 2021 to £ 291,264 for the 12 months to 31.12.22. This was due mainly to an increase in grant funding and schools’ income.  Our grant funding partners have continued to support N-Gage with a much-improved year post Covid. Schools work has also been able to start again and is expected to increase during 2023. 

As the turnover of N-Gage exceeded £250,000 during 2021 we are no longer, according to the Charities Commission criteria, able to produce accounts on a cash basis. The 2022 accounts have been prepared on an accruals/prepayments basis to more accurately record the timing of income and expenditure during the period, together with a more detailed balance sheet to reflect this. 

Total expense increased from £173,446 in 2021 to £249,532 in 2022 and consisted of salaries and related expenses (around 70% of the total), office rent and rates (5%) and other expenses (25%). This increase was largely due to spending of grants received. 

Cash balances at the end of the year amounted to £ 1,532 in the current account and £261,893 in the restricted account. 

Thanks to all our individual donors and grant funders for their faithful giving and support to N-Gage 


**David Thorpe** _Treasurer_ 


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## **Funding and Community Report** 

After a frustrating 2021 that was affected by the on-going pandemic, it was great to go through 2022 unrestricted. We started off the year by being successful in applying for a multi-year grant from the National Lottery, Reaching Communities Fund. This has supported our on-going work in Burnage, Withington, and Wythenshawe. During 2022 we were also successful in an application to work in Chorlton. Together with the on-going support of Manchester City Council’s Youth and Play fund we have been able to work with over 200 children and young people across these communities. 

Further funding has also enabled us to deliver further holiday provision throughout the year. Due to the success and demand of what we offer we were funded for the first time to extend the provision over 2 half terms. Holiday provision in Burnage has seen over 100 children attend our sessions, take part in fun activities, and make new friends. 

For the past few years, we have worked hard to deliver mentoring in Trafford. Due to our success, we have been able to secure funding to enable us to replicate part of our offer across Manchester. Soon we will be delivering detached youth work sessions, alongside our existing mentoring programmes in 2 communities within the Trafford Borough. 

As we progress into 2023 there are further opportunities to enhance our existing offer. We will be looking at ways to develop what we are currently delivering. Funding will always remain competitive; however, our aim will always be to meet the needs of our children and young people and respond to what they are telling us. 

## **Nick Coleman** 

_Head of Community Engagement & Funding_ 

## **Schools Work Report** 

I joined the N-Gage team in February 2022 and began delivering one-to-one mentoring sessions with young people in schools. I am now working in a different school every day of the week, and the rest of the N-Gage team also continue to deliver Schools Work alongside their other roles and responsibilities. We work in a range of primary, secondary and specialised schools, and the demand for our Schools Work is continually rising. 

**Becky Mottershead** _Schools Work Lead_ 

## **Catalyst Report** 

I joined N-Gage at the end of July 2022. I have spent most of my time running and leading on our Catalyst sessions, at our Burnage centre and detached youth work in Chorlton and Wythenshawe. These sessions all have different goals and styles. Alongside the Catalyst sessions I started doing 1-2-1 mentoring sessions with a group in Albion Academy and working more intentionally mentoring a boy based in Trafford. 

## **Will Davies** 

_Youth Work Lead_ 


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## **Admin Report** 

During this year as the work and team continued to grow, I spent a lot of time looking at systems and processes to help make the work as efficient as possible. I also spent time looking at ways we engage with supporters and the wider public, including developing the website and working on our social media channels, my role is to make the office and all that we do run smoothly so those doing the face-to-face work can focus on that. 

## **Daniel Savage** 

_Operations Manager_ 

## **Community Café Report/Centre Manager Report** 

We continued to develop our offer to the local community. Quid’s in continued to access our building to deliver their food club; this saw an increase in the number of people accessing the centre and the café trade picked up following the pandemic, however it is challenging attracting new people.  A new purpose-built café space with windows would make it more attractive to the local community.  I spent time ensuring the building remained safe and in good repair, liaised with contractors when they needed to complete work and worked hard to ensure it was the best space possible for all users and that it remained attractive to young people. We are looking at developing the site with a modular building. It is currently at the stage where it needs lots of investment however a modular space would be much more user friendly and open up the opportunities for wider community use. 

## **Hannah Worthington** 

_Café Worker_ 


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## **Statement of Financial Activities January 2022- December 2022** 

||**N-Gage **|**N-Gage **|**N-Gage **|Charity No<br>(if any)|**1185170**|**CC39a**|
|---|---|---|---|---|---|---|
||**Annual accounts for the period**||||||
||**01/01/2022**||**To**|**31/12/2022**|||
|**Section A                      Statement of financial activities**|||||||
|**Descriptions by natural category**|**Note**|**Unrestricted**<br>**funds**|**Restricted**<br>**income**<br>**funds**|**Endowment**<br>**funds**|**Total**<br>**this**<br>**year**|**Total**<br>**last**<br>**year**|
|||**£**|**£**|**£**|**£**|**£**|
|**Incoming resources**<br>**(Note 3)**||F01|F02|F03|F04|F05|
|Donations||17,523|-|-|17,523|19,020|
|Fundraising||2,369|-|-|2,369|1,771|
|Gift aid refund||3,483|-|-|3,483|2,254|
|Grants||16,798|222,315|-|239,113|143,396|
|Schools/Workshops||24,774|3,860|-|28,634|3,572|
|Interest||65|-|-|65|14|
|Misc.||70|7|-|77|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|**_Total incoming resources_**|S01|65,082|226,182|-|291,264|170,027|
|**Resources expended (Notes 4-7)**|||||||
|Meetings/Training/Memberships||3,478|219|-|3,697|3,769|
|Fundraisingexpense||-|-|-|-|2,450|
|Travel/Mileage||4,574|17|-|4,591|1,373|
|Office,Rent & Rates||3,294|9,170|-|12,464|13,019|
|Catalyst||-|4,206|-|4,206|3,096|
|Staff and Volunteer Expenses||1,143|-|-|1,143|1,428|
|Staff Costs/Salaries||16,800|159,273|-|176,073|120,234|
|Playscheme/Workshop costs||76|11,807|-|11,883|6,714|
|IT costs||1,241|5,885|-|7,126|856|
|Office Costs & Equipment||3,186|11,835|-|15,021|4,838|
|Repairs & Maintenance||-|2,634|-|2,634|11,075|
|Utilities||705|4,509|-|5,214|953|
|Insurance||1,330|3,917|-|5,247|2,824|
|Misc.||233|-|-|233|817|
|**_Total resources expended_**|S02|36,060|213,472|-|249,532|173,446|




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|**_Net incoming/(outgoing) resources_**<br>**_before transfers_**|S03|29,022|12,710|-|41,732|-<br>3,419|
|---|---|---|---|---|---|---|
|**_Gross transfers between funds_**|S04|-       21,814|21,814|-|-|-|
|**_Net incoming/(outgoing) resources_**<br>**_before other recognised gains/(losses)_**|S05|7,208|34,524|-|41,732|-<br>3,419|
|**Other recognised** **gains/(losses)**|||||||
|Gains and losses on revaluation of fixed<br>assets for the charity’s own use|S06|-|-|-|-|-|
|Gains and losses on investment assets|S07|-|-|-|-|-|
|**_Net movement in funds_**|S08|7,208|34,524|-|41,732|-<br>3,419|
|**Total funds brought forward**|S09|284|166,283|-|166,567|169,986|
|**_Total funds carried forward_**|S10|7,492|200,807|-|208,299|166,567|




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## **Statement of Financial Activities January 2022- December 2022** 

|**Section B                      Balance sheet**|**Section B                      Balance sheet**|**Section B                      Balance sheet**|**Section B                      Balance sheet**|
|---|---|---|---|
|||**Total thisyear**|**Total lastyear**|
|||**£**|**£**|
|**Fixed assets**||F01|F02|
|**Tangible assets(Note 8)**|B01|-|-|
||B02|-|-|
|**Investments(Note 9)**|B03|-|-|
|**_Totalfixed assets_**|B04|-|-|
|**Current assets**||||
|**Stock and work inprogress**|B05|-|-|
|**Debtors(Note 10)**|B06|14,912|-|
|**(Short term) investments**|B07|-|-|
|**Cash at bank and in hand**|B08|263,426|166,567|
|**_Total current assets_**|B09|278,338|166,567|
|||||
|**Creditors: amounts falling due within one year**<br>**(Note 11)**|<br>B10|70,039|-|
|||||
|**_Net current assets/(liabilities)_**|B11|208,299|166,567|
|||||
|**_Total assets less current liabilities_**|B12|208,299|166,567|
|||||
|**Creditors: amounts falling due after one year**<br>**(Note 11)**|<br>B13|-|-|
|**Provisions for liabilities and charges**|B14|-|-|
|||||
|**_Net assets_**|B15|208,299|166,567|
|**Funds of the Charity**||||
|**Unrestricted funds**|B16|7,492|284|
|**Designated funds**|B17|21,000|-|
|**Total unrestricted funds**||28,492|284|
|**Restricted income funds (Note 12)**|B18|179,807|166,283|
|**Endowment funds(Note 12)**|B19|-|-|
|||||
|**_Totalfunds_**|B20|208,299|166,567|



|**Treasurer**<br>**Chair**|**Signed by one or two trustees on behalf of all the trustees**|**Signed by one or two trustees on behalf of all the trustees**|
|---|---|---|
||**Signature**|**Date of approval**|
|||**22/04/2023**|
|||**22/04/2023**|




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**Notes to the accounts** 

## **Note 1 Basis of preparation** 

## _**This section should be completed by all charities** ._ 

## **1.1 Basis of accounting** 

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with: 

- Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005); 

- and with* ✓   Accounting Standards; 

- or Financial Reporting Standards for Smaller Enterprises (FRSSE); 

- and with the Charities Act. 

[** except for the following]. 

- -Tick as appropriate: 

- if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”; 

- if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick 

- “Financial Reporting Standards for Smaller Enterprises (FRSSE)”. 

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes. 

## **1.2 Change in basis of accounting** 

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following). 

_**Last year's accounts were prepared on a cash basis as turnover was less than £250,000. This year's turnover is more than £250,000 so the accounts have been prepared on an accruals basis.**_ 

This section should be completed by all charities. 

## **1.3 Changes to previous accounts** 

No changes have been made to accounts for previous years. 

## **Note 2                           Accounting policies** 

_**This standard list of accounting policies has been applied by the charity except for those deleted.  Where a different or additional policy has been adopted then this is detailed in the box below.**_ 

## **INCOMING RESOURCES** 

**Recognition of incoming resources** 

These are included in the Statement of Financial Activities (SoFA) when: 

- the charity becomes entitled to the resources; 

- the trustees are virtually certain they will receive the resources; and 

- the monetary value can be measured with sufficient reliability. 


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**Incoming resources with** Where incoming resources have related expenditure (as with fundraising or contract **related expenditure** income) the incoming resources and related expenditure are reported gross in the SoFA. **Grants and donations** Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. **Tax reclaims on donations** Incoming resources from tax reclaims are included in the SoFA at the same time as the **and gifts** gift to which they relate. **Contractual income and** This is only included in the SoFA once the related goods or services have been delivered. **performance related grants** Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the **Gifts in kind** amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. **Donated services and** These are only included in incoming resources (with an equivalent amount in resources **facilities** expended) where the benefit to the charity is reasonably quantifiable, measurable and material _._ The value placed on these resources is the estimated value to the charity of the service or facility received. The value of any voluntary help received is not included in the accounts but is described in **Volunteer help** the trustees’ annual report. **Investment income** This is included in the accounts when receivable. **Investment gains and** This includes any gain or loss on the sale of investments and any gain or loss resulting **losses** from revaluing investments to market value at the end of the year. **EXPENDITURE AND LIABILITIES Liability recognition** Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. **Grants with performance** Where the charity gives a grant with conditions for its payment being a specific level of **conditions** service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. **Grants payable without** These are only recognised in the accounts when a commitment has been made and there **performance conditions** are no conditions to be met relating to the grant which remain in the control of the charity. **ASSETS Tangible fixed assets for** These are capitalised if they can be used for more than one year and cost at least £500. **use by charity** They are valued at cost or a reasonable value on receipt. **Investments** Investments quoted on a recognised stock exchange are valued at market value at the year end.  Other investment assets are included at trustees' best estimate of market value. **Stocks and work in** These are valued at the lower of cost or market value. **progress** 

## **Note 5                           Details of certain items of expenditure** 

## **5.1 Trustee expenses** 

_**Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees.  If no expenses were paid, please enter ‘None’ in the appropriate box(es).**_ 

**Number of trustees who were paid expenses** 

**This year Last year** 


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**Nature of the expenses** 

## **Total amount paid** 

**0 0** 

## **5.2 Fees for examination or audit of the accounts** 

_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor.  If nothing was paid, please enter NONE in the appropriate box(es).**_ 

**Independent examiner’s or auditors' fees  for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor** 

|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|
|0|0|
|0|0|



## **Note 6                           Paid employees** 

_**Please complete this note if the charity has any employees.**_ 

## **6.1 Staff Costs** 

|**Gross wages, salaries and benefits in kind**<br>**Employer’s National Insurance costs**<br>**Pension costs**<br>**Payroll admin costs**<br>**Total staff costs**<br>**6.2 Average number of full-time equivalent employees in the year**<br>**The parts of the charity in which the**<br>**employees work**<br>**CEO/Admin**<br>**Youth workers**<br>**Schools worker**<br>**Burnage Youth Centre**<br>**Total**|**Gross wages, salaries and benefits in kind**<br>**Employer’s National Insurance costs**<br>**Pension costs**<br>**Payroll admin costs**<br>**Total staff costs**<br>**6.2 Average number of full-time equivalent employees in the year**<br>**The parts of the charity in which the**<br>**employees work**<br>**CEO/Admin**<br>**Youth workers**<br>**Schools worker**<br>**Burnage Youth Centre**<br>**Total**|**This year**<br>**£**|**Last year**<br>**£**||
|---|---|---|---|---|
|||160,465|109,788||
|||7,699|4,695||
|||7,144|4,856||
|||765|895||
|||176,073|120,234||
||||||
||**alent employees in the year**|**This year**<br>**Number**|**Last year**<br>**Number**||
||**CEO/Admin**|2|2||
||**Youth workers**|4|2||
||**Schools worker**|1|-||
||**Burnage Youth Centre**|1|||
||**Total**|<br>8|4||



## **6.3 Defined contribution pension scheme** 

_**Please complete if a defined contribution pension scheme is operated.**_ **Brief details of the scheme** 

**NEST pension scheme** 


20 



**The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end** 

|**This year**<br>**£**|**Last year**<br>**£**|
|---|---|
|7144|4856|
|||
|||



## **Note 8                          Tangible fixed assets** 

_**Please complete this note if the charity has any tangible fixed assets**_ 

## **8.1 Cost or valuation** 

|Balance brought<br>forward<br>Additions<br>Revaluations<br>Disposals<br>Transfers *<br>Balance carried<br>forward|**Freehold**<br>**land &**<br>**buildings**<br>**£**|**Other land &**<br>**buildings**<br>**£**|**Plant,**<br>**machinery**<br>**and motor**<br>**vehicles**<br>**£**|**Fixtures,**<br>**fittings and**<br>**equipment**<br>**£**|**Payments**<br>**on account**<br>**and assets**<br>**under**<br>**construction**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|---|---|
||-|-|71,766|-|-|<br>71,766|
||-|-|-|-|-|<br>-|
||-|-|-|-|-|<br>-|
||-|-|-|-|-|<br>-|
||-|-|-|-|-|<br>-|
||-|<br>-|71,766|-|<br>-|<br>71,766|



## **8.2 Accumulated depreciation and impairment provisions** 

|****Basis**<br>**** Rate**<br>Balance brought<br>forward<br>Depreciation charge<br>for year<br>Impairment<br>provisions<br>Revaluations<br>Disposals<br>Transfers*<br>Balance carried<br>forward<br>**8.3 Net book value**<br>Brought forward|SL or RB|SL or RB|SL|SL or RB|SL or RB||
|---|---|---|---|---|---|---|
||||||||
||||||||
||-|-|71,766|-|-|<br>71,766|
||-|-|-|-|-|<br>-|
||-|-|-|-|-|<br>-|
||-|-|-|-|-|<br>-|
||-|-|-|-|-|<br>-|
||-|-|-|-|-|<br>-|
||-|<br>-|71,766|-|<br>-|<br>71,766|
||||||||
||-|<br>-|-|-|<br>-|<br>-|




21 



Carried forward 

- - - - - - 

## **8.4 Revaluation** 

## _**If any fixed assets have been revalued please give details of the valuer and method of valuation**_ 

## **Note 10                         Debtors and prepayments** 

_**Please complete this note if the charity has any debtors or prepayments.**_ 

|**Analysis of debtors**<br>**Trade debtors**<br>**Amounts due from subsidiary and associated**<br>**undertakings**<br>**Other debtors**<br>**Prepayments and accrued income**<br>**Total**|**Amounts falling due**<br>**within one year**|**Amounts falling due**<br>**within one year**|**Amounts falling due**<br>**after more than one**<br>**year**|**Amounts falling due**<br>**after more than one**<br>**year**|
|---|---|---|---|---|
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last**<br>**year**<br>**£**|
||9,795|<br>0|0|0|
||0|<br>0|0|0|
||4,807|<br>0|0|0|
||310|0|0|0|
||14,912|<br>0|0|0|



## **Note 11                        Creditors and accruals** 

_**Please complete this note if the charity has any creditors or accruals.**_ **11.1 Analysis of creditors** 

|**11.1 Analysis of creditors**|||||
|---|---|---|---|---|
|**Loans and overdrafts**<br>**Trade creditors**<br>**Amounts due to subsidiary and associated**<br>**undertakings**<br>**Other creditors**<br>**Accruals and deferred income**<br>**Total**|**Amounts falling due**<br>**within one year**||**Amounts falling due**<br>**after more than one**<br>**year**||
||**This year**<br>**£**|**Last year**<br>**£**|**This year**<br>**£**|**Last**<br>**year**<br>**£**|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||70,039|-|-|<br>-|
||70,039|-|<br>-|<br>-|



## **11.2 Security over assets** 

_**If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.**_ 

## **Note 12                         Endowment and restricted income funds** 

_**Please complete this section if the charity has any endowment or restricted income funds.**_ 

## **12.1 Funds held** 

**Please give a brief description of any of the following type of  funds held by the charity:** 


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- **permanent endowment funds (PE);** 

- **expendable endowment funds (EE); and** 

- **restricted income funds, including special trusts, of the charity (R).** 

- **other funds .** 

## **Fund Name** 

## **Type PE, EE , Purpose and restrictions R or other** 

|National Lottery Community<br>Fund|R||
|---|---|---|
|Manchester City Council|R||
|New vehicle fund|R||
|Schools worker fund|R||
|P27 Trust|R||
|Wythenshawe Housing|R||
|Burnage Youth Centre|R||
|Other|R||



## **12.2 Movements of major funds** 

## _**Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.**_ 

|**Fund names**|**Fund**<br>**balances**<br>**brought**<br>**forward**<br>**£**|**Incoming**<br>**resources**<br>**£**|**Resources**<br>**expended**<br>**£**|**Transfers**<br>**£**|**Gains**<br>**and**<br>**losses**<br>**£**|**Fund balances**<br>**carried forward**<br>**£**|
|---|---|---|---|---|---|---|
|National Lottery<br>Community Fund|35,470|52,022|57,441|-|-|30,051|
|Manchester City Council|29,231|55,263|62,772|9,603|-|31,325|
|New vehicle fund|50,749|-|623|-|-|50,126|
|Schools worker fund|14,802|13,860|17,159|1,211||12,714|
|P27 Trust||25,000|1,740|||23,260|
|Wythenshawe Housing|4,000|16,000|11,453|||8,547|
|Burnage Youth Centre|1,303|8,568|8,516|7,500||8,855|
|Other|13,228|1,701|-|-|-|14,929|
|General|284|65,082|36,060|-<br>21,814|-|7,492|
|Reserves|17,500||-|<br>3,500|-|21,000|
|**Total Funds**|166,567|237,496|195,764|-|-|208,299|



## **12.3 Transfers between funds** 

_**Please give details of any transfers between funds.**_ 

**From Fund (Name) To Fund (Name)** 


**Reason** 

**Amount** 

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|General|Manchester City Council|Transfer from general to restricted fund|9603|
|---|---|---|---|
|General|Schools worker fund|Transfer from general to restricted fund|1211|
|General|Burnage Youth Centre|Transfer from general to restricted fund|7500|
|General|Reserves|To increase reserves|3500|



## **12.4 Analysis of net assets between funds** 

|**Fixed assets**<br>**Investments**<br>**Net current assets**<br>**Creditors due in more than**<br>**one year and provisions**<br>**Total net assets**|**Unrestricted**<br>**funds**|**Restricted**<br>**funds**|**Endowed**<br>**funds**<br>**£**|**Total**<br>**£**|
|---|---|---|---|---|
||**£**|**£**|||
||**-**|**-**|-|-|
||**-**|**-**|-|-|
||**-**|**-**|-|-|
||||||
||-|-|-|<br>-|



## **Note 13                         Transactions with related parties** 

_**If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transactions should be provided in this note.**_ 

## **13.1 Remuneration and benefits** 

_**No amount was paid in respect of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.**_ 

## **13.2 Loans** 

_**No amounts were owing to or from the charity’s trustees or other related parties by the charity at the year end.**_ 

## **13.3 Other transaction(s) with trustees or related parties** 

_**No other transactions were undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.**_ 


24 



## **’ - Independent examiner s report to the trustees of N GAGE Charitable Incorporated** 

## **Organisation (‘the CIO’)** 

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2022. 

## **Responsibilities and basis of report** 

As the charity trustees of the CIO, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 

1. accounting records were not kept in respect of the CIO as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination. 

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 accounts to be reached. 


Joel Williams MAAT 1 Montrose Avenue Stretford Manchester M32 9LN 

22/04/2023 

Licensed by The Association of Accounting Technicians 1005932 


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