# **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|
2
## **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
3
## **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
4
## **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.
5
## **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.
9
## **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
10
## **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
11
## **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**|
|---|---|
12
## **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**|
|---|---|
13
## **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.
14
## **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.
15
## **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**|
|---|---|
16
## **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
17
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
B*il• 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