ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2023
HUMANS MCR
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1189282
Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
HUMANS MCR
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal and Administrative Information |
|---|---|
| Pages 4 to 6 | Trustees' Report |
| Page 7 | Statement of Financial Activities |
| Page 8 | Balance Sheet |
| Pages 9 to 17 | Notes to the Financial Statements |
| Page 18 | Independent Examiner's Report |
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HUMANS MCR
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1189282 DATE OF REGISTRATION 30th April 2020 START OF FINANCIAL PERIOD 1st March 2022 END OF FINANCIAL PERIOD 31st March 2023 TRUSTEES AT 31ST MARCH 2023 Samantha Singh Lorna Latham Kevin Parkinson Rachel Parkinson Lewis Hellewell Margaret Day (Appointed 28th June 2022)
LEGAL STATUS
Charitable Incorporated Organisation
GOVERNING INSTRUMENT
CIO - Foundation Registered 30th April 2020 as Amended on 7th February 2021 and as Amended 25th May 2021.
OBJECTS
Humans MCR are committed to the short- and long-term relief of food poverty, with a particular emphasis on breaking the cycle of generational food poverty. We use innovative solutions to ensure that nobody goes hungry in the areas of Manchester, Salford, Trafford and Rochdale.
CORRESPONDENCE ADDRESS
CORRESPONDENCE ADDRESS 28 Windsor Avenue Whitefield Manchester M45 6BA PRIMARY BANKERS CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ INDEPENDENT EXAMINERS Castle View Accounting Ltd New Barn Mudberry Lane Bosham Chichester West Sussex PO18 8TS
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HUMANS MCR
(Charitable Incorporated Organisation)
TRUSTEES' REPORT FOR THE PERIOD ENDED 31ST MARCH 2023
Objectives and Activities
Humans MCR analyses and responds to the root causes of food poverty and works to give respect, health, dignity and hope to those communities. Our mission is to change lives in the communities that we serve by providing access to food and education to build a healthy, hunger-free future.
Our mission is to change lives in the communities that we serve by providing access to food and education to build a healthy, hunger-free future.
We provide a wraparound service in order to help clients in a way that works for them.
Foodbank on-Wheels
Our Foodbank provides emergency, nutritionally complete food parcels, including fresh and ambient food, to clients in immediate crisis.
Community Grocers on-Wheels
The Grocers uses food destined for landfill to deliver clients a weekly shop of their choice from an extensive stocklist designed to mimic the supermarket shelves in every way – other than price.
Support with Humans MCR
This new service is the first point of contact for any clients needing to access emergency food support. Our team will assess the client need without being intrusive, and fast-track them to the services of ours which would be most beneficial to help them out of food poverty.
Learn with Humans MCR
Learn with Humans offers our clients free classes in order to further their skillset in important areas such as budgeting, cooking, CV writing and general life skills.
Nobody Hungry at Christmas
Our annual Christmas project is our most ambitious one of the year and sees us create and deliver full Christmas hampers to a record number of clients each year. The hampers include everything needed to make a full Christmas dinner, plus treats for all the family, gifts and books for children and those little extras that make Christmas so special!
We can confirm that we have abided by the ‘public benefit’ guidance set out in the Charity Commission.
Contribution Made by Volunteers
We currently have 15 regular volunteers and around 60 seasonal volunteers.
Volunteers to our Foodbank and Grocers project are Parcel Packers, and work on a weekly basis to pack food parcels for clients.
Volunteers to Learn with Humans work with us at the cookers school to hand out course materials, demonstrate cooking skills, and act as a friendly face should delegates need help or assistance.
Volunteers to our Nobody Hungry at Christmas project work on the three most intense days of the year for us, and help to ensure that over a thousand clients receive everything they need to make Christmas special for themselves and their families.
All of our volunteers are trained to at least Level 2 in Food Hygiene and are fully allergy trained.
Achievements and Performance
Our Foodbank has sent out 79,740 meals this year – a figure which is set to increase further as the cost-of-living crisis rolls on. Our Grocers was introduced in April 2022 and has so far rescued 40 tonnes of waste and supports a total of 2,811 clients.
December saw us undertake our most ambitious NHAC yet – we supported a total of 1,153 clients with our Christmas
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HUMANS MCR
(Charitable Incorporated Organisation)
TRUSTEES' REPORT (Continued) FOR THE PERIOD ENDED 31ST MARCH 2023
We introduced Learn with Humans in March 2023 with ‘Cooking on a Budget’, which showed clients how to use low-cost ingredients (typically found in a food parcel) in order to cook up seven exciting, nutritious recipes. The first three sessions took place in a cookery school, and clients and their children were invited to join. The recipes created were then duplicated and recipes (as well as additional ingredients were sent out in food parcels to over 1,000 clients.
Plans are now underway to develop a pop-up Community Bakery that will produce artisan quality bread with none of the nasties. It will pop up weekly at locations across Greater Manchester that are within the top 10% on the IMD.
We are extremely proud of our achievements – we aimed to take on one driver and open the Grocers, and we have successfully launched three projects with another in the pipeline, making us a truly wraparound service. We’ve been truly challenged with the cost-of-living crisis this year, however we are proud that we have been able to weather the storm and help our clients do so too.
We successfully received £216,561.20 in grant funding this year (some of which is being carried over to next financial year) – which has surpassed our expectations. Our Christmas fundraising campaign raised over £23k (our target was £10k) and we also received regular donations throughout the year.
Financial Review
We are carrying restricted funds over to the next financial year, which is a security net for us and ensures that should some of next year’s grant applications be unsuccessful, we do not have to cease operations.
Our Grocers is a source of income – we have had to reassess how long it may take for this service to pay for itself however. The cost-of-living crisis means that more clients are flocking to our Foodbank as opposed to the Grocers, and supermarkets are feeling the pinch too, giving less food to charities like ours and more to organisations such as Too Good To Go.
Currently, we are funded by a combination of grant funding (both restricted and unrestricted funds), targeted donation campaigns (such as Nobody Hungry at Christmas) and ad-hoc donations from the public.
Some of our main funders include the National Lottery, the Garfield Weston Foundation, Salford CVS, Jigsaw Foundation, Comic Relief and local, borough-specific funders.
We also have corporate sponsors who fundraise for us on a variable basis, such as Freshfields and Handelsbanken, and businesses who make one-off donations at specific times, such as Christmas.
Overall, we are extremely happy with our financial position and are confident that we can continue to go from strength to strength. Our organisational budget for the next year comes in at just under half a million pounds, and includes some ‘big name’ funders such as Reaching Communities.
The use of reserves should only be or a short period of time (no more than three months) to give the organization time to raise the required funds.
The level of reserves we will aim for is no less than 10% of our overall annual income. Furthermore, we will aim to keep at least three months’ core expenditure in reserves, so we should continue to operate if our circumstances suddenly changed.
We currently have £24,439 of unrestricted reserves held in our account.
We use a combination of public fundraising and grant applications to finance our charity.
We successfully received funding from 42 different organisations this year.
The Grocers is currently a source of funding, and any sales from our Community Bakery will also go towards our charitable objectives.
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HUMANS MCR
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31ST MARCH 2023
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Activities for Generating Funds 3b Other Incoming Resources 3c TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Transfer Between Funds TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/23 2021/22 £ £ £ £ 95,133 158,717 253,850 142,644 12,925 - 12,925 - 318 - 318 5,094 108,376 158,717 267,093 147,738 79,203 137,997 217,200 106,363 10,697 - 10,697 1,846 89,900 137,997 227,897 108,209 18,475 20,720 39,195 39,529 14,848 38,233 53,081 13,552 3,373 (3,373) - - 36,696 55,580 92,276 53,081 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 9 to 17 form part of these financial statements.
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31ST MARCH 2023
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The 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. 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 (FRS102) (effective 1 January 2015) - (Charities SORP - FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
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 resource 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 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 receivable.
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.
Investment Income
This is included in the accounts when receivable.
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2023
1. ACCOUNTING POLICIES (continued)
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.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants 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 recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
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.
Unrestricted funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Motor Vehicles 25% - Straight Line Basis Electric Bikes 25% - Straight Line Basis Equipment Cost 25% - Reducing Balance Basis
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2023
2. TANGIBLE FIXED ASSETS
| Cost 01-Mar-22 Additions Net Book Value at 31-Mar-23 Depreciation 01-Mar-22 Charge Depreciation at 31-Mar-23 Net Book Value 31-Mar-23 Net Book Value 28-Feb-22 |
Motor Electric Equipment Total Vehicles Bikes Cost 2022/23 £ £ £ £ - - - - 9,000 4,942 - 13,942 9,000 4,942 - 13,942 - - - - 2,250 1,236 - 3,486 2,250 1,236 - 3,486 6,750 3,707 - 10,457 - - - - |
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2023 : None
28th February 2022 : None
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2023
3. INCOMING RESOURCES
| Note a) Donations, Grants & Legacies Gifts & Donations Grants Received 5 b) Activities for Generating Funds Merchandise Sales c) Other Incoming Resources Reimbursements Sundry Income |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/23 2021/22 £ £ £ £ 44,359 - 44,359 10,797 50,774 158,717 209,491 131,847 95,133 158,717 253,850 142,644 12,925 - 12,925 - 12,925 - 12,925 - - - - 4,660 318 - 318 434 318 - 318 5,094 |
|---|---|
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2023
4. RESOURCES EXPENDED
| Note a) Cost of Charitable Activities Activities & Events Administrative Expenses 5 Advertising & Publicity 5 Depreciation Expense Equipment Costs 5 Food Costs 5 Fundraising Costs Insurance Costs 5 Motor Vehicles Costs 5 Office Costs 5 Rent & Rates 5 Staff Costs 5 & 12 Sundry Expenses 5 Training Costs 5 Travel & Subsistence Volunteers Expenses 5 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2022/23 2021/22 £ £ £ £ 2,356 - 2,356 - 1,126 3,067 4,193 3,739 13 1,503 1,516 86 3,486 - 3,486 - 4,200 18,563 22,763 8,157 5,052 34,809 39,861 11,079 205 - 205 1,001 - 1,068 1,068 461 731 9,233 9,964 - 1,519 1,722 3,241 - 4,662 7,084 11,746 11,514 49,060 57,449 106,509 58,957 1,155 39 1,194 427 - 1044 1,044 1,018 5,144 - 5,144 5,040 495 2,416 2,911 4,885 79,203 137,997 217,200 106,363 |
|---|---|
`
| b) Governance Costs Independent Examiners Fees 9 Legal & Professional Fees |
950 - 950 800 9,747 - 9,747 1,046 10,697 - 10,697 1,846 |
|---|---|
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2023
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Balance | Balance | ||||
|---|---|---|---|---|---|
| 01-Mar-22 | Income | Expenditure | Transfers | 31-Mar-23 | |
| £ | £ | £ | £ | £ | |
| Comic Relief | 8 | - | 21 | 13 | - |
| The Eleanor Peel Trust | 1,515 | - | 1,515 | - | - |
| Recycle for GM Fund | - | 3,536 | 3,664 | 128 | - |
| Postcode Neighbourhood Trust | 4,298 | - | 4,322 | 24 | - |
| Manchester Airport Fund | 18 | - | 18 | - | - |
| Sir Robert McAlpine Fund | 2,550 | - | 2,612 | 62 | - |
| Trafford Housing Trust | 3,920 | - | 3,979 | 59 | - |
| Ecclesiastical Fund | 8,096 | - | 8,270 | 174 | - |
| Awards for All | 6,584 | - | 6,620 | 36 | - |
| Coalfields Fund - Food Fund | 2,480 | - | 2,487 | 7 | - |
| Rochdale RRR | 5,000 | - | 5,016 | 16 | - |
| Be Well | 3,000 | 7,000 | 9,624 | - | 376 |
| Eric Wright - Volunteers' Expenses Fund | 764 | - | 778 | 14 | - |
| Active Travel Fund | - | 4,717 | 5,263 | 546 | - |
| Household Support Fund | - | 1,000 | 1,000 | - | - |
| Salford CVS - Volunteers' Expenses Fund | - | 750 | 773 | 23 | - |
| Salford CVS - Big Ideas Fund | - | 23,799 | 16,554 | (5,000) | 2,245 |
| Salford CVS - Volunteers' Week Fund | - | 500 | 667 | 167 | - |
| Salford CVS - Food Fund (For Over 65s) | - | 6,000 | 6,000 | - | - |
| Coalfields Fund - Recovery & Resilience Fund | - | 9,750 | 2,177 | - | 7,573 |
| YBS Grant | - | 1,744 | 1,771 | 27 | - |
| Comic Relief - Community Fund | - | 9,974 | 7,610 | 81 | 2,445 |
| Community Fund | - | 500 | 500 | - | |
| Jigsaw Foundation Fund | - | 27,040 | 14,913 | 116 | 12,243 |
| Recycle for Greater Manchester | - | 10,000 | 4,467 | 13 | 5,546 |
| Manchester BME Network | - | 500 | 517 | 17 | - |
| MSV Kindness Fund | - | 1,000 | 1,034 | 34 | - |
| Bags of Help Community Grant | - | 5,455 | 119 | - | 5,336 |
| Rochdale Action Together - Winter Food Fund | - | 1,500 | 1,506 | 6 | - |
| Inclusive Neighbourhood Grant | - | 2,000 | 1,596 | - | 404 |
| The Mulchand Foundation Grant | - | 1,000 | 1,004 | 4 | - |
| National Lottery - Awards for All | - | 9,864 | 6,507 | - | 3,357 |
| Winter Support Fund | - | 5,000 | 5,009 | 9 | - |
| Manchester BME Network | - | 500 | 500 | - | - |
| Rochdale Action Together - Climate Change Fu | - | 1,497 | 68 | - | 1,429 |
| Comic Relief - Cost of Living Fund | - | 5,500 | 5,500 | - | - |
| Salford CVS - Salford Foodshare Network | - | 2,600 | 1,652 | - | 948 |
| Infrastructure Fund | - | 1,427 | 1,454 | 27 | - |
| RBH - Community Grant | - | 1,500 | - | - | 1,500 |
| Eric Wright - Cost of Living Fund | - | 5,000 | 468 | 24 | 4,556 |
| Rochdale Action Together - Winter Packs Fund | - | 500 | - | - | 500 |
| Salford CVS - Salford Foodshare Network | - | 1,300 | - | - | 1,300 |
| NPC Labs - Tackling Financial Hardship | - | 5,000 | 442 | - | 4,558 |
| Rochdale Action Together - Community Wareho | - | 300 | - | - | 300 |
| CGL - Innovation Fund | - | 964 | - | - | 964 |
| 38,233 | 158,717 | 137,997 | (3,373) | 55,580 |
The Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above.
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2023
5. RESTRICTED FUNDS (Continued)
PREVIOUS FINANCIAL YEAR
| One MCR One MCR Extension Comic Relief Forever Manchester Fund Salford CVS Great Places Fund The Charity Service Fund The Eleanor Peel Trust Skelton Fund Recycle for GM Postcode Neighbourhood Trust Manchester Airport Fund Sir Robert McAlpine Fund Trafford Housing Trust Ecclesiastical Fund Awards for All Hobin's Community Fund Coalfields Fund Rank Foundation Rochdale RRR Be Well Eric Wright |
Balance Balance 01-Mar-21 Income Expenditure Transfers 28-Feb-22 £ £ £ £ £ - - 560 - - - 3,000 3,012 12 - 2,317 440 2,781 32 8 4,109 - 4,114 5 - 660 518 1,187 9 - 2,568 - 2,568 - - 1,000 - 1,004 4 - - 5,000 3,485 - 1,515 - 1,000 1,000 - - - 5,000 6,464 1,464 - - 19,615 15,317 - 4,298 - 2,428 2,410 - 18 - 2,994 444 - 2,550 - 5,000 1,080 - 3,920 - 10,000 1,904 - 8,096 - 9,755 3,171 - 6,584 - 500 500 - - - 2,480 - - 2,480 - 300 308 8 - - 5,000 - - 5,000 - 3,000 - - 3,000 - 920 156 - 764 10,654 76,950 51,465 1,534 38,233 |
|---|---|
The Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above.
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2023
6. INVESTMENTS
The CIO held no fixed assets investments during this initial financial period.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand | Unrestricted Restricted Total Total Fund Fund 31-Mar-23 28-Feb-22 £ £ £ £ 25,389 55,580 80,969 53,881 25,389 55,580 80,969 53,881 |
|---|---|
8. DEBTORS AND PREPAYMENTS
| Sundry Debtors | Unrestricted Restricted Total Total Fund Fund 31-Mar-23 28-Feb-22 £ £ £ £ 1,800 - 1,800 - 1,800 - 1,800 - |
|---|---|
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees | Unrestricted Restricted Total Total Fund Fund 31-Mar-23 28-Feb-22 £ £ £ £ 950 - 950 800 950 - 950 800 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial period.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted Total Total Funds Funds 31-Mar-23 28-Feb-22 £ £ £ £ 10,457 - 10,457 - 26,239 55,580 81,819 53,081 - - - - 36,696 55,580 92,276 53,081 |
|---|---|
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE PERIOD ENDED 31ST MARCH 2023
12. STAFF COSTS AND NUMBERS
| TOTAL 2022/23 £ Gross Wages, Salaries & Fees 106,509 Employer's National Insurance Costs - Pension Contributions - 106,509 Employees who were engaged in each of the following activities: TOTAL 2022/23 Charitable Activities 2 |
TOTAL 2021/22 £ 58,957 - - 58,957 TOTAL 2021/22 2 |
|---|---|
All employed members of staff are paid through the PAYE Scheme and the Charity also employed staff on a Self-Employed Basis during the financial period and is therefore not liable for their National Insurance and Pension Costs. No employees received emoluments in excess of £60,000.
13. TRUSTEES AND OTHER RELATED PARTIES
During the financial period Trustee Miss Rachel Parkinson received £21,334 (2021/22:£22,767) in salary related payments in her capacity as operational manager for Humans MCR in furthering the Charity's objects.
During the financial period Trustee Mr Lewis Hellewell received £52,203 (2021/22:£36,190) in salary related payments in his capacity as CEO for Humans MCR in furthering the Charity's objects. During the financial period Trustee Mr Lewis Hellewell assisted the Charity in providing additional hours to cover the shortfall for personnel on maternity leave which contributed to Trustee Mr Lewis Hellewell receiving an additional 25% in salary related payments during the financial period in furtherance of the Charity's objects.
No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake
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HUMANS MCR (Charitabbe Organisatim) INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS Report to the trustees1 members of Humar6 MCR ort tho accounts for the perh)d ended 31st March 2023 s81 out on pagès 7 to 17. Ro•p•¢tlvo rWionbllleS of tru8t••s and ox•mln The charity's Irustses are responsible for thg weparatlon of the xcounts. The charity's truste8s consider that an ayd+t Is not required for this year undef section 144 of the Charibes Act 2011 (the Charities Act) and that an indapendant examination is n¥eded. It is my responsibility to= examine the accounis Secti 145 of the Charilies Act. follow the proc8ilures laid down in the general DIreCtn$ gNen by the Charity Comm1551on (under sectlon 145lSllbl ol the Charities ACL 8nd 8ts10 whether pa¢vIOr matt•rs have ¢om• to my attenlion Bil• ol Ind•p•rKl•nt •xamln•r'• stat•m•nt My examination was carried out in xcordance with gener81 DireCtS given by th& Charity Cthnmi881on. An examination Includes 8 revltsw of the aecountlng records kept by Ihg charity an(J a ¢rynparlson of the accosjnts presonlad wllh Ihosa records. It also indudgs conwderation of any unusual items or disclosures in the accounts. and seeking explanations from the truslees conceming ony Such matters. Tho wocedure5 undertaken do not kvovide all the evKlen¢e thaf would be required in an audit. •nd consequenlly no opInn is given as to vth¢thw thè 8ccount8 present 8 and fair. view and th r¢port is limited to those matter$ sel out in the slatement b8khV. Ind•p•nd•nt •x•mln•rf• •¢•t•m•nt In eonnèeiion th my examinalion. no mattor has comè to my attèntion: which gNe8 me reasonable causfr to b8li•v8 that in any matgrial respecl. tho requSr8monts: to keep accounting rdS in aOranCe wlth 8ectM)n 130 01 the Charities ACL and to prepare accounts axord with the xctyJnling recoTds and comply with the Txcounting requir8m8nts of the Chafittes Act have not been met,. or to which. in my opini, 8ltenlion shoukl be drawn in der lo enatde a propgr understanding of the coUnt$ to be r•ach8d. K. Collaku MAAT Castle Vlaw Accountlng Ltd New Barn Mudberry Lane Bosham Chich8st8r Wesl Sussex P018 8TS Dale.. 28th July 2023