Ilarpurhey .Neighbourhood Ibrojert CIO Carisbrookstreet lentrance Conran St) Harpurhey Manchesier, M9 SPR Tel." 0161 205 5143 website,. ht7rpurhey.org THE CENTRE Facebook.'@harpurhey Twitter.'@HnpHarpurhey RegisTered Cht7riry Num1." 1188522 REPORT OF THE TRUSTEES FOR THE YEAR ENDING; 31° March 2023 This report tncludes informatron required by ihe Charitiesl Accounis and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable 10 charities entitled io prepare accounrs on the receipts and payments basis ADMINISTRATIVE INFORMATION The name of ihe Charitable Incorporated Organisation (the CIO) is Harpurhey Neighbourhood Project The national locarion of the principle office is at Caiisbrook Street. enrrance Conran Street. M9 SPR The office is normally open Monday to Friday 9 illl 4pm The Board of Trustee5= elected at the 2023 Annual General Meeting, Thursday 14" Septembei were,. dale johnson hair james hibbert treasurèr malachi martin secretary joan ripping rrustee daniel docheny trustee STRucfuRE. GOVERNANCE AND MANAGEMENT The charity trustees shall manage the affasrs of the CIO and n)ay for that purpose exercise all the powers of the CIO. li is the duty of each trusree., la) to exercise their powers and to perforrn their funcrions as a trustee of the CIO in the way they decide in good fasth would be most likely to further rhe purpose5 of the CIO. and Ibl to exercise, in the performance of Ihose fun(rions. such care and skills as 15 reasonable in the circumstances havin9 regard in particular to". lil any special knowledge or experience that they have or hold themselves out as hav*ng." and lill if rhey act as a tru51ee of the CIO in the course of a business or profession, ro any special knowledge or experience thai is reasonable to expett of a person acting in the course of that kind of business or profession.
OBJECTIVES & ACTIVITIES The objects of the CIO are". To further or benefit the residents of Harpurhey & adjacent neighbourhoods, without distinction of sex. sÈxual orientation, race or of political. reli9ious or other opinions by associating iogether the said residents and the local auihorities. voluniary and other organisarions rn a common effort to advance education and to provide faciliiies in the interests of social welfare for recreation and leisure time occupation with the objective of irnprovin9 the conditions of life for the residents In furtherance of these objects but not otherwise, the tnjstees shall have the power.. To establish or secure the establishment of a community centre and to maintain or manage or co-operate wirh any statutory authority in the matnienance & rnana9ement of such a centre for activitie5 promoted by the charity Jn funherance of the above Obj[5 Nothing in tFti5 repon shall authorise an application of the property of the CIO for the purposes which are not chariiable REVIEW OF ACTIVITIES AND ACHIEVEMENTS Following the Covid-19 pandemic. HNP has gone through a period of reduced service provision, in pan due to government restrictions but also following a period of refurbF5hment. and spending time sourcing funding for staffing, service delivery, and core costs. The board of trustees recognise rhat in a post Covid-19 community some things have changed. but that in many ways the needs and wants of the local community are ihe same as they were before. With this in mind, and following a period of reflertion and evaluation, the board is working towards a vision to reaffirm and hopefully build on and grow HNP'S position in the fabric of Harpurhey. whilst also develop and diversify the board 10 keep up to date wirh the times and be in posirion to manage Ihe organisation while meeting needs. Now in 2023, HNP has secured funding until 2025, to develop and grow the provision on offer at rhe centre and have many exciring plans for developments which will be launched in rhe near future, and more inforrnation provided as soon as possible. As Ihe board continue5 to seek future opporrunities for 5UStainable funding to ensu (hat HNP continues to grow from strength ro strength. HNP has a firm commiiment tu ensuring that community voice is embedded into its work. values and approache5, and this will becoffle more apparent over the next 12 months as opportunitie5 for community engagemeni and consultation will be facilitated. It is important however for us to highlight and celebrate the great work That is already taking place at the centre and the foundations of provision rhat we are building on for Ihe future. FINANCIAL REVIEW Please refer to pages l & 2 of the financial report The cosis ass(Kiated with running the building are based on previous years usage. These costs represent the total cost of keeping the building open and in a condition that allows SeiCe5 to be delivered to the public. This re as appr ed by the Board on I 5° October 2023 and is signed -on it5 behalf by Dale johnson. Chair
HARPURHEY NEIGHBOURHOOD PROJECT
STATEMENT OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
Charity Registration Number 1188522
INDEPENDENT EXAMINER'S REPORT TO HARPURHEY NEIGHBOURHOOD PROJECT
CHARITY REG. NO. 1188522
I report on the accounts of the trust for the year ended 31 March 2023 which are set out on pages 1 and 2
Respective responsibilities of Trustees and examiner
As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities 2011 act (the Act) does not apply.
It is my responsibility to:
-
-examine the accounts (under section 145 of the Charities Act);
-
-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and -state whether particular matters have come to our attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 a consideration of any unusual items or disclosures in the accounts ,and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.
Independent examiner's statement
In connection my examination, no matter has come to my attention.
-
1 which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
-to prepare accounts which accords with the accounting records and comply
-
with the accounting requirements of the Act have not been met;
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Geoffrey Kwaky- Donkor ( FCCA) ROKNOD Accountants Chartered Certified Accountants Office No.1 City View Offices 99 Long Street Manchester M24 6UN
HARPURHEY NEIGHBOURHOOD PROJECT PROFIT AND LOSS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
| CHARITY REG. NO. 1188522 INCOMING RESOURCES (Note 3) GMW NHS Manchester City Council TJA Interact PTC Community Covid-19 Response UMI Commercial Income from Rent Other Miscellaneous Income TOTAL INCOMING RESOURCES |
Restricted Unrestricted Income Total Total Funds Funds 2023 2022 - - - 24,798 - 24,798 43,590 4,080 - 4,080 4,920 - - - 26,530 - - - - - - - - - - - - 30,305 - 30,305 15,847 59,182 - 59,182 90,887 |
|---|---|
1
HARPURHEY NEIGHBOURHOOD PROJECT PROFIT AND LOSS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
| CHARITY REG. NO. 1188522 RESOURCES EXPENDED (Notes 4-8) PREMISES COSTS Light, Heat & Water Business Rates GENERAL ADMINISTRATIVE EXPENSES QuickBooks & Training Plusnet Broadband Other Administrative Expenses EMPLOYEE COST Staff Wages & Salaries Including Taxes Refunds Volunteer Reimbursement Printing, Stationery & Advertising SECURITY & ALARM ADT Alarm Insurance Fire Protection Equipment Repairs Petty Cash Expenses Consultancy & Training Legal & Other Professional Fees Refurbishment Costs Bank Charges & Commission Cleaning, Waste & Other Miscellaneous Exp Depreciation of Fixed Assets Miscellaneous Expenses Adjustment from previous year TOTAL RESOURCES EXPENDED Net incoming/(outgoing) resources before transfers Gross Transfers between funds Net movement in Funds before other recognised gains/(losses) NET MOVEMENT IN FUNDS TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Restricted Unrestricted Income Total Total Funds Funds 2,023 2,022 11,935 - 11,935 10,637 1,674 - 1,674 631 461 - 461 437 1,159 - 1,159 899 20 - 20 320 10,734 - 10,734 41,822 1,280 1,280 - - - 700 245 - 245 559 4,152 - 4,152 4,306 2,749 - 2,749 4,742 179 - 179 150 273 - 273 2,223 2,140 2,140 6,350 11,618 - 11,618 4,993 4,145 - 4,145 1,650 6,080 - 6,080 22,048 297 - 297 311 2,471 - 2,471 5,485 865 - 865 1,018 1,219 - 1,219 - 3,480 3,480 - 67,175 - 67,175 109,281 (7,992) - (7,992) (18,394) (7,992) - (7,992) (18,394) (7,992) - (7,992) (18,395) 57,385 200,000 257,385 275,780 52,873 200,000 249,393 257,385 |
|---|---|
2
HARPURHEY NEIGHBOURHOOD PROJECT BALANCE SHEET AS AT 31 MARCH 2023
| Restricted | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Income | Business | Total | Total | ||
| Funds | Funds | Property | 2023 | 2022 | ||
| FIXED ASSETS | ||||||
| TANGIBLE ASSETS | Note 9 | 4,904 | - | 200,000 | 204,904 | 205,769 |
| - | - | |||||
| Note 10 | - | - | - | - | ||
| TOTAL FIXED ASSETS | 4,904 | - | 200,000 | 204,904 | 205,769 | |
| CURRENT ASSETS | ||||||
| Stock and Work in Progress | - | - | - | - | - | |
| Debtors and Prepayments | Note 11 | - | - | - | - | - |
| (Short term) investments | - | - | - | - | - | |
| Cash in Hand and at Bank | 45,739 | 45,739 | 52,366 | |||
| TOTAL CURRENT ASSETS | 45,739 | - | - | 45,739 | 76,199 | |
| Creditors: amounts | Note 12 | - | - | |||
| falling due within one year | 1,250 | 1,250 | 750 | |||
| Net Current Assets/(Liabilities) | 44,489 | - | - | 44,489 | 75,449 | |
| Total Assets Less Current Liabilities | 49,393 | - | 200,000 | 249,393 | 275,780 | |
| Creditors: amounts | Note 12 | - | - | - | - | - |
| falling due after one year | ||||||
| Provisions for Liabilities and Charges | - | - | - | - | - | |
| NET ASSETS | 49,393 | - | 200,000 | 249,393 | 275,780 | |
| FUNDS OF THE CHARITY | ||||||
| Unrestricted Funds | (7,992) | - | (7,992) | 57,385 | ||
| Restricted Income Funds | Note 13 | - | - - |
- - |
||
| Endowment Funds | 57,385 | 200,000 | 257,385 | 200,000 | ||
| TOTAL FUNDS | 49,393 | - | 200,000 | 249,393 | 257,385 | |
| Signature of Trustee(s) | -------------------------------------------------------------- | |||||
| Name | MR DALE JOHNSON | |||||
| Date of Approval | -------------------------------------------------------------- |
3
HARPURHEY NEIGHBOURHOOD PROJECT
NOTE TO ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
NOTE 1 BASIS OF PREPARATION
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 2011); and with Accounting Standards;
and with the Charities Act 145
1.2 CHANGE IN BASIS OF ACCOUNTING
The Charity's income passed the Receipts and Payments threshold this year, the charity therefore changed from Receipts and Payment accounts to Accrual Accounting
1.3 CHANGES TO PREVIOUS ACCOUNTS
There has been an adjustment to the previous year's account by eleminating Fixed Assets from the previous year's account.
1.4 MATERIAL DONATIONS
Material Donations include:
£ Manchester City Council 24,798
4
HARPURHEY NEIGHBOURHOOD PROJECT NOTE TO ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
Note 2 ACCOUNTING POLICIES
This standard list of accounting policies has been applied by the charity.
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
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported as 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 and gifts
Incoming resources from Tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual income and performance related grants
This is only included in the sofa once the related goods or services have been delivered
Gifts in kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the 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 receivale.
Donated services and facilities
These are only included in incoming resources (with an equivalent amount in resources 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
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the trustees' annual report
Investment income
This is included in the accounts when receivable
Investment gains and losses
This includes any gain loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
5
HARPURHEY NEIGHBOURHOOD PROJECT
NOTE TO ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised as soon as there is a legal construstive obligation committing the charity to pay out resources
Governance costs
Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to trustees on governance or constitutional matters. They also include Premises costs, made up of Rent Lighting and Heating, Administrative costs including Telephone and internet, postage and stationery, as well as Travel and other Volunteers expenses
Grant with performance conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the receipient of the grant has provided the specific service or output.
Grants payable without performance condition
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg alocating property costs by floor areas, or per capita,staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use by the Charity
These are capitalised if they can be used for more than one year, and cost at least £300.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 yearend. Other investment assets are included at trustees' best estimate or market value.
6
HARPURHEY NEIGHBOURHOOD PROJECT NOTE TO ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
Note 3
| Analysis of incoming resources Analysis Manchester City Council TJA Interact PTC Community Covid-19 Response UMI Commercial Income from Rent Other Miscellaneous Income TOTAL INCOMING RESOURCES |
2023 2022 £ £ 24,798 43,590 4,080 4,920 - 26,530 - - - - - - 30,305 15,847 59,182 90,887 |
|---|---|
7
HARPURHEY NEIGHBOURHOOD PROJECT NOTE TO ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023
Note 4
Analysis of Resources expended
Costs of generating voluntary income
| Charitable activities Analysis PREMISES COSTS Light, Heat & Water Business Rates GENERAL ADMINISTRATIVE EXPENSES QuickBooks & Training Plusnet Broadband Other Administrative Expenses EMPLOYEE COST Staff Wages & Salaries Including Taxes Refunds Volunteer Reimbursement Printing, Stationery & Advertising SECURITY & ALARM ADT Alarm Insurance Fire Protection Equipment Repairs Petty Cash Expenses Consultancy & Training Legal & Other Professional Fees Refurbishment Costs Bank Charges & Commission Cleaning, Waste & Other Miscellaneous Exp Depreciation of Fixed Assets Miscellaneous Expenses Adjustment from previous year TOTAL RESOURCES EXPENDED |
2023 2022 £ £ 11,935 10,637 1,674 631 461 437 1,159 899 20 320 10,734 41,822 1,280 - 700 245 559 4,152 4,306 2,749 4,742 179 150 273 2,223 2,140 6,350 11,618 4,993 4,145 1,650 6,080 22,048 297 311 2,471 5,485 865 1,018 1,219 - 3,480 67,175 109,281 |
|---|---|
8
HARPURHEY NEIGHBOURHOOD PROJECT NOTES TO THE ACCOUNTS
| Note 5 | ||||||
|---|---|---|---|---|---|---|
| Support Costs | ||||||
| _FundraisinCharitable _ | GovernancTotal Cost | |||||
| activity | activity | activity | ||||
| Support cost type | None | None | None | None | ||
| Total | - | - | - | - | ||
| Note 6 | DETAILS OF CERTAIN ITEMS | OF EXPENDITURE | ||||
| 6.1 Trustee expenses | ||||||
| Number of trustees who were | paid expenses | 2023 None |
2022 None |
|||
| Nature of expenses | N/A | N/A | ||||
| Total amout paid | ||||||
| 6.2 Fees for examination or audit of the accounts | ||||||
| Independent examiner's or auditors' fees for | 2023 - |
2022 - |
||||
| reporting on the accounts | ||||||
| Other fees (e.g. advise, consultancy, accountancy, | 1,250 | 750 | ||||
| services) paid to the independent examiner or auditor. | ||||||
| 1,250 | 750 |
9
HARPURHEY NEIGHBOURHOOD PROJECT
NOTES TO THE ACCOUNTS
| Note 7 Paid employees 7.1 Staff costs Wages, salaries and benefits in kind 7.2 Average number of full-time equivalent employees in the year Total |
2023 2022 £ £ 10,734 41,822 2023 2022 Number Number 3 3 3 3 |
|---|---|
10
HARPURHEY NEIGHBOURHOOD PROJECT
NOTES TO THE ACCOUNTS
Grantmaking
8.1 Total Value of grants Grants to Individuals Institutions Total £ NONE NONE Total -
8.2 Grantmaking costs
The Charity does not prepare accounts based on ''Activity Basis''
8.3 Material Grants to Institutions Total Grant Paid Names of Institutions Purpose £
Total -
11
HARPURHEY NEIGHBOURHOOD PROJECT NOTES TO THE ACCOUNTS
Note 9 TANGIBLE FIXED ASSETS
9.1 cost or valuation
| Balance b/fwd Additions Disposals Transfers Balance c/fwd |
Freehold Other Plant Fixtures,Payments on Total Land & Land & Machinery & Fittings &account and Buildings Buildings otor Vehicles Equipments assets under construction £ £ £ £ £ £ - 200,000 - 6,914 - 206,914 - - - - - - - - - - - - - - - - - - - - - - - - - 200,000 - 6,914 - 206,914 |
|---|---|
9.2 Accumlated depreciation and impairment provisions
| Basis Rate Balance b/fwd Charge for the year Impairment provisions Revaluations Disposals Transfers Balance c/fwd |
SL or RB SL or RB SL or RB SL or RB SL or RB 0% 0% 0% 0% 0% - - - 1,145 - 1,145 - - - 865 - 865 - - - - - - - - - - - - - - - - - - - - - - - - 2,010 - 2,010 |
|---|---|
9.3 Net book value
| carried | forward | - | 200,000 | - | 4,904 | - | 204,904 |
|---|---|---|---|---|---|---|---|
| brought | forward | - | 200,000 | - | 5,769 | - | 205,769 |
9.4 Revaluation
The Charity has not revalue ant of her assets
Note 10 Investment Assets
12
HARPURHEY NEIGHBOURHOOD PROJECT NOTES TO THE ACCOUNTS
Note 11 Debtors and Prepayments
| Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors ( Gift Aid Receivable) Total |
2023 2022 2023 2022 £ £ - - - - - - - - - - - - - - - - Amounts falling due within one year Amounts falling due after more than one year |
|---|---|
Creditors and Accruals
| 12.1 Analysis of creditors Loans and overdrafts Amounts due to subsidiary and asscoiated Undertakings Other creditors Accurals and deferred income Total |
2023 2022 2023 2022 £ £ - - - - - - - - - - Amounts falling due Amounts falling due after within one year more than one year |
|---|---|
12.2 Security Over Assets
13
HARPURHEY NEIGHBOURHOOD PROJECT NOTES TO THE ACCOUNTS
Note 13
Endownment and Restricted income funds
13.1 funds held
please give a brief description of any of the following type of funds held by the charity:
Permanent endownment funds (PE) Expendable endownment funds (EE); and Restricted income funds, including special trusts, of the charity ®
Fund Name
Type PE, EE or R Purpose and Restrictions R
13.2 Movement of major funds
Fund balances Incoming Outgoing Transfers Gains and Fund balance b/fwd resources resources losses C/fwd £ £ £ £ £ £ - - - - - - Total funds
13.3 Transfers between funds
----- Start of picture text -----
From fund (name) To Fund (name) Reason Amount
£
-
-
14
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HARPURHEY NEIGHBOURHOOD PROJECT NOTES TO THE ACCOUNTS
Note 14 Transactions with Related Parties
14.1 Remuneration and benefits
Name of trustee Legal authority( eg order, Amounts paid or benefit value or connected party governing document) 2023 2022 £ N/A -
| name of trustee or | legal | authority | Amount owing | |
|---|---|---|---|---|
| connected party | 2023 | 2022 | ||
| £ | £ | |||
| due to trustees and | ||||
| related parties | NONE | NONE | NONE | NONE |
| due from trustees and | ||||
| related parties | NONE | NONE | NONE | NONE |
14.3 Other transaction(s) with trustees or related parties
Name of the trustee Relationship to Description of the or related party Charity transaction(s)
15
INDEPENDENT EXAMINER'S REPORT TO HARPURHEY NEIGHBOURHOOD PROJECT
CHARITY REG. NO. 1188522
I report on the accounts of the trust for the year ended 31 March 2023 which are set out on pages 1 and 2
Respective responsibilities of Trustees and examiner
As the Charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities 2011 act (the Act) does not apply.
It is my responsibility to:
-
-examine the accounts (under section 145 of the Charities Act);
-
-follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Charities Act); and -state whether particular matters have come to our attention.
Basis of independent examiner's statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 a consideration of any unusual items or disclosures in the accounts ,and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.
Independent examiner's statement
In connection my examination, no matter has come to my attention.
-
1 which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
-to prepare accounts which accords with the accounting records and comply
-
with the accounting requirements of the Act have not been met;
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Geoffrey Kwaky- Donkor ( FCCA) ROKNOD Accountants Chartered Certified Accountants Office No.1 City View Offices 99 Long Street Manchester M24 6UN