# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024** ## **HUMANS MCR** (Charitable Incorporated Organisation) **CHARITY REGISTRATION No: 1189282** Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ ## **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 YEAR** 1st March 2023 **END OF FINANCIAL YEAR** 31st March 2024 **TRUSTEES AT 31ST MARCH 2024** Claire Barton (Appointed 29th April 2023) Paul Pike (Appointed 29th April 2023) Adele Wylie (Appointed 29th April 2023) Caitlan Macleod (Appointed 6th July 2023) Asif Khan (Appointed 6th July 2023) Laura Sullivan (Appointed 26th November 2023) Samantha Singh (Resigned 1st April 2023) Lorna Latham (Resigned 1st April 2023) Kevin Parkinson (Resigned 1st April 2023) Rachel Parkinson (Resigned 22nd May 2023) Lewis Hellewell (Resigned 31st August 2023) Margaret Day (Resigned 31st August 2023) Lisa Southworth (Appointed 29th April 2023 & Resigned 6th November 2023) **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** 18 Sandown Road Stockport Cheshire SK3 0JF **PRIMARY BANKERS** The Co-operative Bank P.O Box 250 Delf House Southway Skelmersdale WN8 6WT **INDEPENDENT EXAMINERS** Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ 3 ## **HUMANS MCR** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2024** ## **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 suite of services work in synergy with one another to lift our clients out of food poverty and on the way to self-sustainability. ## **Foodbank on-Wheels** The Foodbank is our Anchor project and is usually the first point of contact with clients who present to us in crisis. We deliver support and signposting until such time the client feels that they are no longer in crisis and can begin to take control of their finances and budget. Food provided through this project is for at least three days, and we always include fresh produce in these parcels to ensure our clients are given the resources to produce nutritionally complete meals. ## **Community Grocers on-Wheels** Launched in 2022, the Grocers is our Hero project and a complimentary initiative to emergency food support. A stepping stone between the Foodbank and the supermarket, the project uses food otherwise destined for waste to provide clients at risk of poverty with a week’s worth of fresh groceries of their choice, delivered to their door. Clients are given access to our online portal, which allows them to then choose the food they wish to receive, just like an online supermarket delivery. Both of our immediate support services are 100% delivery based in order to promote and maintain client dignity. ## **Learn with Humans MCR** Learn with Humans MCR is a programme of education in which clients are given tools and resources to learn life skills through interactive sessions. This project was launched as a pilot in March 2023, teaching cooking skills using budget ingredients; however, we quickly learned that oven usage was an issue with many clients. And so, An Introduction to Air Fryers was born. This course focused on cooking balanced, family friendly meals using air fryers – and best of all, participants got to keep the device they used on the day. With a heavy social focus, this course taught clients how to utilise these cost-saving gadgets without compromising on nutrition. Our last cooking sessions had a major impact on delegates, with a particular regard to wellbeing, nutrition, and finances. Upon sign-up, only 19% of people knew basic cooking skills however one-month postsession, 100% of delegates were cooking from scratch at home at least once per day. ## **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 4 regular volunteers and around 80 seasonal and ad-hoc volunteers, such as people who volunteer for the Christmas campaign and companies who volunteer their corporate responsibility days to us. Volunteers to our Foodbank and Grocers project are Parcel Packers, and work on a weekly basis to pack food parcels and Community Grocers packages. Volunteers to Learn with Humans work with us at the cookery 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. 4 ## **HUMANS MCR** (Charitable Incorporated Organisation) ## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **Achievements and Performance** Our Foodbank has sent out 83,490 meals this year, whilst our Community Grocers has seen a 230% increase in client uptake since last year; we supported 8,897 individuals throughout this project. Client demand for our main food support services has increased by 141% yet despite this, and the pressures this brings our team, we have never turned an eligible client away. Learn with Humans MCR has gone from strength to strength, and we are changing lives through providing nutritional education regardless of budget. Feedback from clients included “it’s magical in here” and “this course has been life- Users of the Foodbank and Grocers have been able to be protected from the devastating effects of the cost-of-living crisis; particularly throughout Winter, our support was the reason many could keep their lights on. Our focus on accessibility, agency and choice has improved wellbeing and self-esteem amongst those at a vulnerable time in their life. Nutrition has improved; as our food support focused on healthy, balanced meals and providing the same quality of food that is available in supermarkets, whilst our cooking classes taught clients how to make the most of the food they have. We have also seen increased wellbeing within our client base and increased financial security. The client increase this year compared to last year is much larger within the Grocers project than the Foodbank project, showing that we are achieving our goal of migrating clients over to more sustainable food support services. We have recently produced a strategic document outlining our plans between 2024-2027, which include the introduction of England’s first client-facing Multibank on-wheels and online Learn with Humans MCR classes including cooking, budgeting, and work-readiness classes. We currently work in 6/10 boroughs of GM and aim to increase this to all 10 by the end of 2027. We successfully received £265,131 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 £21k (our target was £15k) 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 small source of income; despite stretching beyond capacity, we have never increased our prices for this project in order to continue to prioritise the needs of our clients. 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. This year we received our largest grant yet; £61,201 from the National Lottery’s Cost of Living Fund. We have also received repeat funding from many previous funders such as Recycle for GM, Salford CVS, Garfield Weston Foundation, Postcode Neighbourhood Trust, Manchester City Council, and many other smaller funders. We were successful with our first multiyear grant; £14,000 per year for 3 years from Swire Charitable Trust. Overall, we received 72 separate grants from 27 different funders. We partnered with the MEN and local businessmen Michael Josephson MBE for our 2023 Christmas campaign, support which saw us raise a staggering £13,844. Overall, we are happy with our financial position and are now looking to provide ourselves with some longer-term financial security, firstly through applying for more multi-year support. We have identified Trusts who are likely to support us for up to three years and will focus on building these relationships over the next twelve months. The use of reserves should only be or a short period of time (no more than three months) to give the organisation time to raise the required funds. 5 HUhlANS MCR ## **HUMANS MCR** (Charitable Incorporated Organisation) ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024** |**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
Donations, Grants & Legacies
**3a**
Activities for Generating Funds
**3b**
Investment Income
**3c**
Other Incoming Resources
**3d**
**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
**5**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2023/24**
**2022/23**
£
£
£
£
115,694
183,492
299,186
253,850
11,280
-
11,280
12,925
129
-
129
-
-
-
-
318
**127,102**
**183,492**
**310,594**
**267,093**
100,294
156,537
256,831
217,200
6,227
-
6,227
10,697
**106,521**
**156,537**
**263,058**
**227,897**
**20,581**
**26,955**
**47,536**
**39,196**
36,696
55,580
92,276
53,081
34,185
(34,185)
-
-
**91,462**
**48,350**
**139,812**
**92,276**| |---|---| 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. 7 HUMA14S MCR AS AT 31STIIARCH 29 Toial 31thr44 J1kn23 Fw 34121 121 141457 191 Xl.191 773y 1117.745 7J 81￿19 1J•m2 rsl 91.462 97,451 J50 13W2 CknL"wJL ## **HUMANS MCR** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024** ## **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 note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (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 YEAR ENDED 31ST MARCH 2024** ## **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 £5,000. 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 YEAR ENDED 31ST MARCH 2024** ## **2. TANGIBLE FIXED ASSETS** |Cost
01-Mar-23
Additions
Disposals
Net Book Value at
31-Mar-24
Depreciation
01-Mar-23
Charge
Depreciation at
31-Mar-24
Net Book Value
31-Mar-24
Net Book Value
31-Mar-23|Motor
Electric
Equipment
**Total**
Vehicles
Bikes
Cost
**2023/24**
£
£
£
£
9,000
4,942
-
13,942
33,729
-
-
33,729
-
(3,706)
-
(3,706)
42,729
1,236
-
43,965
2,250
1,236
-
3,486
4,358
-
-
4,358
6,608
1,236
-
7,844
**36,121**
**-**
**-**
**36,121**
**6,750**
**3,707**
**-**
**10,457**| |---|---| The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2024 : None 31st March 2023 : 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**
Gift Aid Tax
Gifts & Donations
**5**
Grants Received
**5**
**b) Activities for Generating Funds**
Merchandise Sales
**c) Investment Income**
Interest
**d) Other Incoming Resources**
Sundry Income|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2023/24**
**2022/23**
£
£
£
£
1,347
-
1,347
-
30,617
2,092
32,709
44,359
83,731
181,400
265,131
209,491
**115,694**
**183,492**
**299,186**
**253,850**
11,280
-
11,280
12,925
**11,280**
**-**
**11,280**
**12,925**
129
-
129
-
**129**
**-**
**129**
**-**
-
-
-
318
**-**
**-**
**-**
**318**| |---|---| 12 ## **HUMANS MCR** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **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
Training Costs
Travel & Subsistence
Volunteers Expenses
**5**
`
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2023/24**
**2022/23**
£
£
£
£
3,615
-
3,615
2,356
2,901
6,479
9,380
4,193
290
655
945
1,516
4,358
-
4,358
3,485
5,544
2,000
7,544
22,763
1,087
44,921
46,008
39,861
17,854
-
17,854
205
3,288
398
3,686
1,068
1,075
6,555
7,630
9,964
1,494
127
1,621
3,241
1,004
8,972
9,976
11,746
53,230
85,319
138,549
106,509
21
-
21
1,194
60
-
60
1,044
3,169
-
3,169
5,144
1,306
1,111
2,417
2,911
**100,294**
**156,537**
**256,831**
**217,200**
1,140
-
1,140
950
5,087
-
5,087
9,747
**6,227**
**-**
**6,227**
**10,697**| |---|---| 13 ## **HUMANS MCR** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |Bags of Help Community Grant
Be Well
Bernard Sunley Foundation
Bury VCFA - Cost of Living Community Fund
CGL - Innovation Fund
Christmas Fund
Coalfields Fund - Recovery & Resilience Fund
Comic Relief - Community Fund
Community Fund
Duchy of Lancaster Benevolent Fund
Easter Fund
Equans - Community Funding
Eric Wright - Cost of Living Fund
Feeding Britain Fund
Food Partnership Fund
Food Response Infrastructure
Household Support Fund
Inclusive Neighbourhood Grant
Jigsaw Foundation Fund
LET'S! Do It Community Fund
Manchester Guardian Society Charitable Trust
National Lottery - Awards for All
NL - Cost of Living Community Fund
NPC Labs - Tackling Financial Hardship
RBH - Community Grant
Recycle for GM Fund
Recycle for Greater Manchester
R.A.T - Climate Change Fund
R.A.T - Community Warehouse
R.A.T - Food Solution Grants
R.A.T - Volunteers' Celebration Fund
R.A.T - Winter Packs Fund
Salford CVS - Big Ideas Fund
Salford CVS - Community Cooking Fund
Salford CVS - Salford Foodshare Network
Salford CVS - Salford Foodshare Network
Salford CVS - Volunteers' Week Fund
Salford CVS - Wellbeing Matters Fund
Spend Well Live Well
The Clothworkers Foundation
The Eleanor Peel Trust
Truemark Trust Grant
WCHG - Living Well Fund
We Love MCR - Stronger Communities Fund|**Balance**
**Balance**
**01-Mar-23**
Income
Expenditure
Transfers
**31-Mar-24**
£
£
£
£
£
5,336
1,000
6,400
64
-
376
-
377
1
-
-
5,000
-
(5,000)
-
-
4,000
3,137
98
961
964
-
432
-
532
-
1,462
1,462
-
-
7,573
-
7,730
157
-
2,445
-
2,445
-
-
-
2,500
1,347
-
1,153
-
2,000
2,000
-
-
-
630
630
-
-
-
1,200
97
-
1,103
4,556
4,677
121
-
-
2,500
2,504
4
-
-
10,525
-
-
10,525
-
16,664
9,239
-
7,425
-
500
278
-
222
404
-
437
33
-
12,243
-
12,274
31
-
-
1,020
-
-
1,020

-
2,000
99
-
1,901
3,357
-
3,371
14
-
-
61,201
47,437
(13,764)
-
4,558
-
4,712
154
-
1,500
-
-
(1,500)
-
-
10,000
5,509
-
4,491
5,546
-
5,564
18
-
1,429
-
1,602
173
-
300
-
316
16
-
-
2,500
2,503
3
-
-
450
465
15
-
500
-
506
6
-
2,245
-
2,253
8
-
-
7,995
6,578
-
1,417
948
3,000
2,494
15
1,469
1,300
2,500
3,880
80
-
-
500
508
8
-
-
10,000
-
-
10,000
-
997
-
-
997
-
15,000
-
(15,000)
-
-
6,000
5,106
-
894
-
6,000
5,037
30
993
-
3,101
3,131
30
-
-
3,247
-
-
3,247
**55,580**
**183,492**
**156,537**
**(34,185)**
**48,350**| |---|---| 14 ## **HUMANS MCR** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **5. RESTRICTED FUNDS (Continued)** ## **PREVIOUS FINANCIAL YEAR** |Active Travel Fund
Awards for All
Bags of Help Community Grant
Be Well
CGL - Innovation Fund
Coalfields Fund - Food Fund
Coalfields Fund - Recovery & Resilience Fund
Comic Relief
Comic Relief - Community Fund
Comic Relief - Cost of Living Fund
Community Fund
Ecclesiastical Fund
Eric Wright - Cost of Living Fund
Eric Wright - Volunteers' Expenses Fund
Household Support Fund
Inclusive Neighbourhood Grant
Infrastructure Fund
Jigsaw Foundation Fund
Manchester Airport Fund
Manchester BME Network
Manchester BME Network
MSV Kindness Fund
National Lottery - Awards for All
NPC Labs - Tackling Financial Hardship
Postcode Neighbourhood Trust
RBH - Community Grant
Recycle for GM Fund
Recycle for Greater Manchester
R.A.T - Climate Change Fund
R.A.T - Community Warehouse
R.A.T - Winter Food Fund
R.A.T - Winter Packs Fund
Rochdale RRR
Salford CVS - Big Ideas Fund
Salford CVS - Food Fund (For Over 65s)
Salford CVS - Salford Foodshare Network
Salford CVS - Salford Foodshare Network
Salford CVS - Volunteers' Expenses Fund
Salford CVS - Volunteers' Week Fund
Sir Robert McAlpine Fund
The Eleanor Peel Trust
The Mulchand Foundation Grant
Trafford Housing Trust
Winter Support Fund
YBS Grant|**Balance**
**Balance**
**01-Mar-22**
Income
Expenditure
Transfers
**31-Mar-23**
£
£
£
£
£
-
4,717
5,263
546
-
6,584
-
6,620
36
-
-
5,455
119
-
5,336
3,000
7,000
9,624
-
376
-
964
-
-
964
2,480
-
2,487
7
-
-
9,750
2,177
-
7,573
8
-
21
13
-
-
9,974
7,610
81
2,445
-
5,500
5,500
-
-
-
500
500
-
8,096
-
8,270
174
-
-
5,000
468
24
4,556
764
-
778
14
-
-
1,000
1,000
-
-
-
2,000
1,596
-
404
-
1,427
1,454
27
-
-
27,040
14,913
116
12,243
18
-
18
-
-
-
500
517
17
-
-
500
500
-
-
-
1,000
1,034
34
-
-
9,864
6,507
-
3,357
-
5,000
442
-
4,558
4,298
-
4,322
24
-
-
1,500
-
-
1,500
-
3,536
3,664
128
-
-
10,000
4,467
13
5,546
-
1,497
68
-
1,429
-
300
-
-
300
-
1,500
1,506
6
-
-
500
-
-
500
5,000
-
5,016
16
-
-
23,799
16,554
(5,000)
2,245
-
6,000
6,000
-
-
-
2,600
1,652
-
948
-
1,300
-
-
1,300
-
750
773
23
-
-
500
667
167
-
2,550
-
2,612
62
-
1,515
-
1,515
-
-
-
1,000
1,004
4
-
3,920
-
3,979
59
-
-
5,000
5,009
9
-
-
1,744
1,771
27
-
**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. 15 ## **HUMANS MCR** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **6. INVESTMENTS** The CIO held no fixed assets investments during this or the previous financial period. ## **7. CASH AT BANK AND IN HAND** ||Unrestricted|Restricted|**Total**|**Total**| |---|---|---|---|---| ||Fund|Fund|**31-Mar-24**|**31-Mar-23**| ||£|£|**£**|**£**| |Cash at Bank & in Hand|29,204|48,350
77,554||80,969| ||**29,204**|**48,350**
**77,554**||**80,969**| |**8. DEBTORS AND PREPAYMENTS**
Sundry Debtors
Gift Aid Tax Recoverable
Prepayments|Unrestricted
Fund
£
18,819
1,347
10,025|Restricted
Fund
£|**Total**
**31-Mar-24**
**£**
-
18,819
-
1,347
-
10,025|**Total**
**31-Mar-23**
**£**
1,800
-
-| ||**30,191**||**-**
**30,191**|**1,800**| |**9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Sundry Creditors
Independent Examiners Fees|Unrestricted
Fund
£
2,913
1,140|Restricted
Fund
£|**Total**
**31-Mar-24**
**£**
-
2,913
-
1,140|**Total**
**31-Mar-23**
**£**
-
950| ||**4,053**||**-**
**4,053**|**950**| ## **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-24**
**31-Mar-23**
£
£
£
£
36,121
-
36,121
10,457
55,341
48,350
103,691
81,819
-
-
-
-
**91,462**
**48,350**
**139,812**
**92,276**| |---|---| 16 ## **HUMANS MCR** (Charitable Incorporated Organisation) ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2024** ## **12. STAFF COSTS AND NUMBERS** |Gross Wages, Salaries & Fees
Employer's National Insurance Costs
Pension Contributions
Employees who were engaged in each of the following activities:
Charitable Activities|**TOTAL**
**2023/24**
£
138,549
-
-
**138,549**
**TOTAL**
**2023/24**
6|**TOTAL**
**2022/23**
£
106,509
-
-
**106,509**
**TOTAL**
**2022/23**
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 £15,788 (2022/23:£21,334) in salary related payments in her capacity as Fundraising and Finance Officer for Humans MCR in furthering the Charity's objects. During the financial period Trustee Mr Lewis Hellewell received £55,680 (2022/23:£52,203) in salary related payments in his capacity as CEO for Humans MCR in furthering 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** (Charitable Incorporated Organisation) ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS** Report to the trustees/ members of Humans MCR on the accounts for the year ended 31st March 2024 set out on pages 7 to 17. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 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 Commission (under section 145(5)(b) of the Charities Act, and - state whether particular matters have come to my attention ## **Basis of independent examiner’s statement** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** - In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that in any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ Date: 20th August 2024 18